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New guides on the latest Spanish tax and immigration developments.
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Un consultante pregunta si la donación de participaciones de una empresa familiar por parte de sus padres permite aplicar la exención en el Impuesto sobre el Patrimonio y la reducción en el Impuesto sobre Sucesiones y Donaciones. La DGT señala que para la reducción es requisito previo que las participaciones estén exentas en el Impuesto sobre el Patrimonio.
The tax team reviews your specific situation.
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