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V1149-22 ·25 May 2022 ·consulta-vinculante Medium impact
Tax

Donations are not aggregated if the donors are different persons

The taxpayer asks whether two donations should be aggregated to apply an exemption. The DGT rules that, as the donors are different, the aggregation of transfers is not applicable.

In 6 key points

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2022-05-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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