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V0034-17 ·10 January 2017 ·consulta-vinculante Medium impact
FISCAL

Requirements for 95% imposable base reduction upon share donation

A family group owning a holding company with subsidiaries engaged in economic activities seeks to know whether the 95% reduction on share donation can be applied. The DGT states that if age or disability conditions are met, the cessation of direct management roles and the maintenance of the wealth tax exemption entitle the reduction.

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2017-01-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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