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V1309-18 ·18 May 2018 ·consulta-vinculante Medium impact
Tax

Reduction for habitual residence maintained if transfer is made to a member of the group of heirs

The applicant asks whether transferring her share of an inherited property to her sister or her nephew would result in the loss of the habitual residence reduction for Inheritance Tax. The DGT rules that the reduction is maintained if the property remains within the group of heirs, but would be lost if transferred to a third party, such as a nephew.

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2018-05-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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