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V3203-18 ·17 December 2018 ·consulta-vinculante Medium impact
Tax

Tax on conditional legacies accrues when the condition is met, not upon the death of the testator

A query was raised regarding when tax should be paid on a legacy of company shares subject to a suspensive condition (the children reaching a certain age). The DGT ruled that the tax accrues when the condition is fulfilled, although the deadline for filing the tax return begins from the date of death.

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Lifecycle

2018-12-17PublishedPublished 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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