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Una persona consulta si la donación de la nuda propiedad de sus participaciones en empresas de arrendamiento permite aplicar una reducción en el Impuesto sobre Sucesiones y Donaciones. La DGT determina que, aunque la donante cumple los requisitos de exención en el Impuesto sobre el Patrimonio, los hijos no pueden aplicar la reducción porque la persona que ejerce la dirección no pertenece a su grupo de parentesco.
The tax team reviews your specific situation.
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