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V2642-25 ·23 December 2025 ·consulta-vinculante Low impact
Tax

Absence of capital gains or losses in transfers through succession agreements (gratuitous transfers by reason of death)

Lifecycle

2025-12-23PublishedPublished 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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