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V1491-16 ·8 April 2016 ·consulta-vinculante Medium impact
Tax

Gift of property with assumption of mortgage debt may be exempt from corporate tax

A non-profit entity asks whether a gift of property with the recipient assuming the mortgage debt constitutes a profit-making transfer. The DGT responds that capital gains from such gifts to entities benefiting under Law 49/2002 are exempt.

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2016-04-08PublishedPublished 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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