La Ley 11/2021 introdujo el nuevo concepto de “valor de referencia”, que incorpora relevantes modificaciones en la base imponible del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados y del Impuesto sobre Sucesiones y Donaciones.
Durante el webinar explicaremos este nuevo valor de referencia, profundizaremos en sus principales consecuencias tributarias y analizaremos las cuestiones controvertidas que se derivan de su aplicación.
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