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A query was raised regarding whether contributing inherited properties, which benefit from a family business reduction, to a company breaches the obligation to maintain the acquisition for ten years. The DGT ruled that the transaction does not affect compliance with this requirement, provided the acquisition value of the assets is maintained.
This ruling provides legal certainty for taxpayers planning to incorporate inherited assets into a company structure without losing tax benefits, as long as the acquisition value remains unchanged.
The tax team reviews your specific situation.
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