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V3111-18 ·29 November 2018 ·consulta-vinculante Medium impact
Tax

The adjudication of inherited housing to a single co-heir does not breach the ten-year holding requirement

A query is made as to whether the dissolution of co-ownership over inherited housing, through adjudication to a single heir, breaks the ten-year maintenance period for the Inheritance Tax reduction. The DGT responds that the reduction is not lost because the housing remains under the ownership of the group of heirs entitled to it.

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Lifecycle

2018-11-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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