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V1958-15 ·19 June 2015 ·consulta-vinculante Medium impact
Tax

The reduction for the donation of shares requires prior exemption from Wealth Tax

A query is made regarding the applicability of the 95% reduction in Inheritance and Gift Tax for the transfer of shares in a company dedicated to real estate leasing. The DGT indicates that to access said reduction, it is a necessary condition that the donor be entitled to the exemption from Wealth Tax.

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2015-06-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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