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V0567-21 ·11 March 2021 ·consulta-vinculante Medium impact
Tax

95% reduction possible on bare property donation if patrimony exemption applies

A mother wishes to donate the bare property of shares in a holding company to her daughter. The DGT examines whether the 95% reduction on Inheritance and Gift Tax applies and how the subsequent consolidation of ownership should be taxed.

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2021-03-11PublishedPublished 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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