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A query was raised regarding whether exemptions from Wealth Tax are maintained following an initial donation of company shares, and whether a subsequent donation allows for reductions in Gift and Inheritance Tax (ISD) and exemptions in Personal Income Tax (IRPF). The DGT indicates that Wealth Tax exemptions and ISD reductions depend on the assets being tied to economic activities and the fulfilment of management and remuneration requirements.
The tax team reviews your specific situation.
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