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V1819-21 ·9 June 2021 ·consulta-vinculante Medium impact
Tax

Contribution of donated shares to a holding company does not invalidate the 95% reduction if certain requirements are met

The ruling examines whether contributing shares received via donation to a holding company breaches the obligation to maintain the acquired assets. The DGT concludes that such a contribution does not affect the maintenance requirement, provided that the value of the reduction and the right to the Wealth Tax exemption are preserved.

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2021-06-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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