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V2324-20 ·7 July 2020 ·consulta-vinculante Medium impact
Tax

Inheritance tax reduction is not lost if the value of listed shares decreases due to market conditions

A taxpayer inquired whether a decrease in the value of inherited listed shares affects the retention of the inheritance tax reduction. The Directorate General of Taxes (DGT) ruled that the decline in value is not attributable to the heir's will and does not result in the loss of the right to the reduction.

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2020-07-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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