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V2404-19 ·12 September 2019 ·consulta-vinculante Medium impact
Tax

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

A taxpayer inquired whether they could apply regional reductions from the Generalitat Valenciana or the state-level reduction to a donation of shares. The DGT stated it lacks jurisdiction over Valencian regulations and outlined the requirements for the state-level reduction.

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

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