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New guides on the latest Spanish tax and immigration developments.
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El consultante pregunta si un nuevo pacto de mejora para recibir el usufructo vitalicio de su madre está sujeto al IIVTNU. La DGT responde que, al ser una transmisión lucrativa de un derecho real de goce, sí constituye hecho imponible.
The tax team reviews your specific situation.
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