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V0507-21 ·5 March 2021 ·consulta-vinculante Medium impact
Tax

Requirements for Gift Tax reductions on the transfer of company shares

A taxpayer intends to donate shares in a limited company to their children. The DGT examines whether the 95% Gift Tax reduction and the Wealth Tax exemption may apply.

In 6 key points

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2021-03-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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