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Tax defense and wealth taxes
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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A query was raised regarding whether the donation of shares in a tax advisory firm from a father to his children allows for exemption from capital gains tax. The DGT ruled that Article 33.3.c) of the LIRPF applies, provided the requirements of Article 20.6 of the Inheritance and Gift Tax Law are satisfied.
The tax team reviews your specific situation.
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