The new Spanish gift and inheritance tax law

Pascual, C.

The new Spanish gift and inheritance tax law - 1989 - Law Society`s Gazette 86(1) 5 January 1989, 34-35(2) .

Outlines the procedure for winding up the Spanish estate of a deceased owner of property in Spain , highlighting the new inheritance tax rules which came into force on 1 January 1988.


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