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Connect points applied by the Bizkaia Provincial Administrative-Economic Tribunal
Tuesday, 12 de February de 2013

The Bizkaia TEAF, in both agreements, determines the connection point applicable to the withholdings and interim payments regarding the transfer or reimbursement of shares and equity interests representing the share capital or equity of collective investment institutions. It likewise highlights the connection point in Inheritance and Donation Tax in the case of an inheritance agreement, after quality the legal transaction has been classified as a donation.

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