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A query was raised regarding whether the tax allowance under Article 23 bis.3 of the Inheritance and Gift Tax Act applies to the donation of a property in Málaga to a resident of Melilla. The Directorate General for Taxes (DGT) ruled that the allowance depends on the acquirer's habitual residence in Melilla rather than the location of the property.
This ruling clarifies that the tax benefits for donations are determined by the recipient's residency status, providing legal certainty for donors transferring assets to residents of Melilla regardless of the asset's location.
The tax team reviews your specific situation.
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