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A family group inquired whether donating shares in a holding company allows for an Income Tax exemption. The DGT ruled that this is possible provided the requirements for reductions under Inheritance and Gift Tax and the exemption under Wealth Tax are satisfied.
This ruling clarifies the interplay between different taxes, confirming that specific tax benefits for share transfers can be applied to Income Tax if the stringent conditions of Inheritance, Gift, and Wealth Taxes are met.
The tax team reviews your specific situation.
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