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V1836-15 ·11 June 2015 ·consulta-vinculante Medium impact
Tax

Inheritance value may be reinvested in non-monetary assets to maintain acquisition value

A query was raised regarding whether maintaining the value required for Inheritance and Gift Tax allows for the reinvestment of inheritance funds into other assets. The DGT ruled that reinvestment in any non-monetary asset is permitted, provided that the value of the succession reduction can be reliably proven to have been maintained.

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2015-06-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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