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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A widow inquired whether life insurance compensation should only be half-taxable for Inheritance and Gift Tax purposes, given that premiums were paid using funds from joint accounts. The Directorate-General for Taxes (DGT) ruled that if it is proven that the payment was made through the community property regime, only half of the amount received will be subject to tax.
The tax team reviews your specific situation.
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