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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer inquired whether the donation of a property by their parents entails restrictions regarding its use or demolition. The Directorate General for Taxes (DGT) responded that while the donation is subject to Inheritance and Gift Tax, state regulations do not impose limitations on the availability of the asset.
The ruling clarifies that the tax liability arising from a gift does not affect the owner's legal right to use, modify, or dispose of the property under state law.
The tax team reviews your specific situation.
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