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A query was raised regarding whether tax benefits are maintained when donating a pharmacy and subsequently selling it, then reinvesting the proceeds into a deposit or investment fund. The DGT ruled that neither the Wealth Tax exemption nor the applied reduction is maintained.
Taxpayers donating businesses must ensure reinvestment is made into qualifying assets to avoid losing tax reliefs, as placing funds in standard deposits or investment funds disqualifies them from these benefits.
The tax team reviews your specific situation.
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