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V4338-16 ·7 October 2016 ·consulta-vinculante Medium impact
Tax

Exemption required for property tax to apply succession and donation reductions

A property rental company asks whether its premises constitute an economic activity to qualify for reductions in the Inheritance and Gift Tax. The DGT responds that to apply such reductions, the entity must first meet the exemption requirements in the Wealth Tax.

In 6 key points

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2016-10-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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