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La consultante pregunta si un pacto sucesorio de Baleares ('finiquito de legítima') permite aplicar reducciones de sucesiones y exenciones de patrimonio. La DGT determina que, aunque es un título sucesorio, la reducción del art. 20.2.c) de la LISD no aplica porque el causante no ha fallecido.
The tax team reviews your specific situation.
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