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New guides on the latest Spanish tax and immigration developments.
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A taxi driver enquired whether the reduction provided for in the seventh additional provision of the Personal Income Tax Act (LIRPF) could be applied when transferring his licence to his brother-in-law. The Directorate General for Tax (DGT) ruled that the reduction is not applicable because a brother-in-law does not qualify as a relative by consanguinity up to the second degree.
The tax team reviews your specific situation.
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