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V2423-24 ·26 November 2024 ·consulta-vinculante Medium impact
Tax

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

The inquirer asks whether the donation of shares in real estate management companies by their parents can benefit from a tax reduction. The DGT rules that to access the reduction under Inheritance and Gift Tax, the donors must first qualify for the exemption under Wealth Tax.

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2024-11-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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