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Special regimes for individuals and digital assets.
Tax defense and wealth taxes
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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
The consultation examines how the reforms introduced by RDL 17/2018 and Law 5/2019 affect the determination of the taxable person and exemptions within the ITPAJD. The DGT clarifies that the lender is the taxable person in mortgage loans, which impacts the validity of subjective exemptions.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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