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The taxpayer asks whether donations made by group companies to a foundation affect the requirement to maintain the family business reduction for Inheritance and Gift Tax (ISD). The Directorate General for Taxes (DGT) responds that it is not necessary to maintain the business activity itself, but rather the value upon which the reduction was applied, and that donations do not affect this provided they do not substantially reduce said value.
This ruling clarifies that corporate donations do not automatically disqualify a taxpayer from the family business tax reduction, as long as the underlying value of the assets acquired remains substantially intact.
The tax team reviews your specific situation.
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