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V0832-17 ·4 April 2017 ·consulta-vinculante Medium impact
Tax

Household effects in Inheritance Tax comprise personal and household movable property

The query asks whether certain specific items can be considered household effects for tax purposes. The DGT rules that the concept refers to Wealth Tax regulations, excluding professional items or luxury goods.

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Lifecycle

2017-04-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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