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V1812-20 ·8 June 2020 ·consulta-vinculante Medium impact
Tax

Tax benefits cannot be applied if future contributions are reflected in a single public deed

Consultants inquired whether a single notarial deed could be used to plan annual property contributions to a protected estate. The DGT ruled that subsequent contributions must adhere to the same formalities as the initial establishment, requiring a public document for each contribution made.

In 6 key points

Lifecycle

2020-06-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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