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V1609-18 ·11 June 2018 ·consulta-vinculante Medium impact
Tax

The requirement to maintain the acquisition affects the group of co-heirs as a whole

A query was raised regarding whether the requirement to maintain the acquisition value for the family business reduction applies only to the heir receiving the asset or to all heirs. The DGT ruled that the requirement applies to the group of heirs as a whole.

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2018-06-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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