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The taxpayer asks whether selling shares in an entity to reinvest in another, or contributing shares to an entity, voids the reduction received for a donation. The DGT rules that the benefit is not lost provided the initial value and the right to Wealth Tax exemption are maintained.
This ruling provides legal certainty for taxpayers who restructure their holdings or reinvest capital, ensuring that such operations do not trigger the loss of tax benefits previously obtained through donations.
The tax team reviews your specific situation.
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