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V1910-20 ·12 June 2020 ·consulta-vinculante Medium impact
Tax

Cash compensation for excess inheritance allocation triggers capital gains or losses

An heir received assets exceeding her share and compensated her siblings with cash. The DGT has ruled that this situation creates a change in the siblings' assets upon receiving the compensation, resulting in capital gains or losses.

In 6 key points

Lifecycle

2020-06-12PublishedPublished 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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