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V1671-17 ·29 June 2017 ·consulta-vinculante Medium impact
Tax

Receiving a retirement pension does not prevent Wealth Tax exemption

A pharmacy owner on partial retirement enquires whether they can benefit from Wealth Tax exemptions and reductions in Inheritance and Gift Tax. The Directorate-General for Taxes (DGT) rules that a retirement pension is irrelevant to tax regulations and does not prevent the application of these benefits, provided all legal requirements are met.

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2017-06-29PublishedPublished 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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