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The consultant asks whether a death grant regulated by the Catalan Civil Code is subject to succession tax and whether it can be accumulated with inheritance. The DGT responds that yes, it is taxed as a succession title and can be accumulated with inheritance if the period between the two does not exceed four years.
A death grant is subject to succession tax and can be combined with inheritance if the time between the grant and the succession does not exceed four years.
The tax team reviews your specific situation.
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