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V1107-16 ·21 March 2016 ·consulta-vinculante Medium impact
Tax

95% reduction on donation of shares applicable if Wealth Tax exemption requirements are met

A taxpayer inquired about the applicability of the reduction for the donation of business shares. The DGT ruled that the 95% reduction can be applied provided that the requirements for Wealth Tax exemption are met, alongside conditions regarding age, management roles, and the maintenance of the investment.

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2016-03-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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