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Special regimes for individuals and digital assets.
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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
V2148-25
The consultant asks whether receiving half a property by donation from her mother is subject to IRPF. The DGT responds that acquisitions by donation are not subject to IRPF, as they are taxed under the Inheritance and Gift Tax.
The fiscal team reviews your specific situation.
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