insightplus.bakermckenzie.com/bm/tax/spain-new-criterion-on-the-calculation-of-the-inheritance-tax
www.garrigues.com/en_GB/new/2020-personal-income-tax-and-wealth-tax-filing-season-how-depreciate-inherited-or-gift
See also:
www.mmmm.es/de/blogs-anwaelte/business-tax-spain/erbschaftssteuererklaerungsfrist-in-spanien-sonderfall-eigenhaendiges-testament/
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