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El consultante pregunta si un 'finiquito de legítima' (pacto sucesorio de presente) permite aplicar reducciones de sucesiones y exenciones de patrimonio. La DGT determina que, aunque son títulos sucesorios, 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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