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Un matrimonio consulta si sus hijos pueden beneficiarse de la reducción del 95% en el Impuesto sobre Sucesiones y Donaciones por la donación de participaciones de una sociedad holding. La DGT responde que es posible si los donantes cumplen los requisitos de exención en el Impuesto sobre el Patrimonio y se satisfacen las condiciones de edad, cese en funciones de dirección y mantenimiento de la adquisición por parte de los donatarios.
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