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El consultante pregunta si renunciar a la herencia de su padre y abuelos a favor de su hermano genera ganancias o pérdidas patrimoniales en el IRPF. La DGT responde que, al ser una renuncia a favor de una persona determinada, se entiende que hubo una aceptación previa y la renuncia actúa como una donación, lo que obliga a calcular la ganancia o pérdida patrimonial.
The tax team reviews your specific situation.
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