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V0685-17 ·15 March 2017 ·consulta-vinculante Medium impact
Tax

Rectification of Inheritance Tax self-assessments may be requested to recover undue payments

The inquirer asks about the valuation of a property affected by the Coastal Law in an Inheritance Tax self-assessment and the possibility of requesting a refund for undue payments. The DGT explains the procedure for rectifying self-assessments and notes that the taxable base is the real value of the assets.

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2017-03-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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