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The taxpayer asks whether, to apply a reduction for the donation of shares, they must prove the donor performed management functions through a senior management contract and specific tax withholding. The DGT responds that meeting this requirement depends on the actual performance of management duties, regardless of the type of link or contract held with the entity.
This ruling provides flexibility for taxpayers seeking Wealth Tax exemptions or donation reductions, confirming that the substance of management duties prevails over the formal type of employment contract.
The tax team reviews your specific situation.
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