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A taxpayer queried which Autonomous Community has jurisdiction over Inheritance and Gift Tax when donating shares in a company with real estate assets. The DGT ruled that, as a general rule, taxation occurs where the donee resides, unless the requirements to classify them as a donation of real estate are met.
Cuestión planteada ¿Qué Comunidad autónoma es competente para la exacción del Impuesto sobre Sucesiones y Donaciones?
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