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Donation of cultural assets in lieu of taxes

Any taxes due must be paid upon delivery of Spanish Historical Heritage assets that are:

  • Registered in the General Register of Assets of Cultural Value.
  • Included in the General Inventory of Personal Property.

Capital gain or loss arising at the time of the delivery of the aforementioned of the assets, as payment of the aforementioned taxes, are not subject to Personal Income Tax or Corporate Income Tax.

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