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V2368-16 ·30 May 2016 ·consulta-vinculante Medium impact
Tax

Eligibility for state tax reduction on the donation of interests in a community of property

A query was raised regarding the applicability of the state tax reduction and the Valencian regional allowance when donating interests in a community of property to a child. The DGT clarifies that the regional allowance must be determined by the Valencian Community and that the state reduction requires the interests to be exempt from Wealth Tax.

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2016-05-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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