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V1471-25 ·6 August 2025 ·consulta-vinculante Medium impact
Tax

Gains from property sales in suspended inheritance attributed to beneficiaries by share

The DGT responds that gains from property sales made by a probate administrator during a suspended inheritance are attributed to the members of the suspended inheritance under the rules of rental attribution.

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2025-08-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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