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A query was raised regarding whether donating a pharmacy to children who form a community of property allows for the application of Inheritance and Gift Tax (ISD) reductions in Andalusia and state-level Income Tax (IRPF) regulations. The Directorate General for Taxes (DGT) ruled that regional regulations enhance state provisions and that the prior establishment of a community of property does not prevent the reduction from being applied.
The tax team reviews your specific situation.
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