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V1345-17 ·1 June 2017 ·consulta-vinculante Medium impact
FISCAL

Application of regional law based on the location of the highest-value assets in Spain

A Spanish resident inherits a Dutch holding company with shares in Spanish companies. The DGT clarifies which regional law applies and how to calculate asset value to determine it.

In 6 key points

Lifecycle

2017-06-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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