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Se consulta cómo debe tributar en el Impuesto sobre Sucesiones y Donaciones una persona que actúa como fiduciaria de la herencia de su cónyuge bajo el régimen consorcial aragonés. La DGT responde que, tras la anulación de la norma específica por el Tribunal Supremo, se debe aplicar el artículo 26 de la LISD.
The tax team reviews your specific situation.
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