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V1803-18 ·21 June 2018 ·consulta-vinculante Medium impact
Tax

Application of the seniority reduction to the capital gains from estates inherited before 1995

The taxpayer inquires about the taxation of the sale of rural estates inherited in 1974. The DGT explains how to calculate the acquisition value by inheritance and the conditions for applying the reduction under the ninth transitional provision.

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2018-06-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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