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Heritage 2023

3. General Issues Heritage

  1. 3.1. Taxpayers
  2. 3.2. Accrual
  3. 3.3. Obliged to file a tax return
  4. 3.4. Assets and rights subject to declaration
  5. 3.5. Exempt property and rights
  6. 3.6. Ownership of assets
  7. 3.7. Goods or rights acquired with a deferred price or with a reservation of title agreement
  8. 3.8. Declaration for the wealth tax