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A query was raised regarding the subsidiary liability of intermediaries in the transfer of securities from an inheritance. The DGT ruled that, in addition to liability, there is a duty not to release assets to third parties without proof of tax payment or exemption.
This ruling clarifies the legal obligations of financial intermediaries, reinforcing their duty to ensure tax compliance before transferring inherited securities, thereby increasing their regulatory burden and potential liability.
The tax team reviews your specific situation.
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