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V0698-17 ·21 March 2017 ·consulta-vinculante Medium impact
FISCAL

Fiscal benefit retained for share transfers among heirs or reinvestment

The DGT clarifies that the reduction under Article 20.2.c) of the Inheritance and Gift Tax Law is not lost if shares of a Spanish entity are transferred between heirs or if the amount is reinvested in other assets.

In 6 key points

Lifecycle

2017-03-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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