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A resident heir in Malaysia enquires about the competent authority and valuation of his pre-existing estate following the death of his sister in the Valencian Community. The DGT determines that he must pay taxes to the State Tax Administration Agency and that only his estate located in Spain will be taken into account.
Cuestión planteada Valoración del patrimonio preexistente en la liquidación del Impuesto sobre Sucesiones y Donaciones por los bienes recibidos como consecuencia del fallecimiento de su hermana.
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