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V2402-19 ·12 September 2019 ·consulta-vinculante Medium impact
Tax

95% reduction on donation of shares applicable if Wealth Tax exemption is met

The taxpayer enquires whether they can apply regional reductions from the Valencian Community alongside the state reduction for the donation of shares. The DGT states it lacks jurisdiction over Valencian regulations and outlines the requirements for the state reduction.

In 6 key points

Lifecycle

2019-09-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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