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El consultante pregunta si un 'finiquito de legítima' en Baleares permite aplicar reducciones de sucesiones y exenciones de patrimonio. La DGT determina que, aunque es un pacto 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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