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V2878-17 ·8 November 2017 ·consulta-vinculante Medium impact
Tax

The rule of the higher value must apply when valuing properties allocated following a spouse's death

Following the death of a spouse, the taxpayer received properties in exchange for waiving their share in other assets of the community property regime. The query concerns how to value these properties for Wealth Tax purposes.

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Lifecycle

2017-11-08PublishedPublished 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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