It is anticipated that the Government is developing a new tax reform that will affect the inheritance and gift tax. In many regions, this tax is exempted such as Madrid, Castilla-La Mancha, Aragón, Comunidad Valenciana o Baleares and it is the main cause of offshoring population.

Thereof, the plan of a new reform on the inheritance and gift tax has provoked a great number of gifts between parents and sons into these regions where the tax is exempted to prevent the new framework. 


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