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V2833-21 ·16 November 2021 ·consulta-vinculante Medium impact
Tax

Move to Switzerland does not bar ISD relief if LIP conditions met

A Spanish resident planning to move to Switzerland seeks fiscal impact on the Wealth Tax (IP) and Inheritance and Gift Tax (ISD) regarding a family business. The DGT clarifies that, under the Spain-Switzerland treaty, no IP tax will be due in Spain, but ISD reductions for family business transfers remain possible if IP exemption conditions are met.

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2021-11-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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