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V2017-15 ·29 June 2015 ·consulta-vinculante Medium impact
Tax

The 95% reduction on donations of shares may be applied if the exemption in Wealth Tax is met

A query is made regarding the application of reductions for the donation of shares in a commercial entity. The DGT clarifies that to access the state reduction, it is a prerequisite that the shares benefit from the exemption in Wealth Tax.

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2015-06-29PublishedPublished 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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