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The applicant asks whether, upon receiving real estate through a definitive succession agreement, they can subrogate the deceased's acquisition date to benefit from tax reductions for assets acquired before 1994. The DGT rules that subrogation of the acquisition value and date allows access to this transitional regime, provided the date precedes 1994.
This ruling provides legal certainty for heirs receiving assets through succession agreements, allowing them to maintain the tax benefits associated with older acquisition dates through subrogation.
The tax team reviews your specific situation.
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