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A query was raised regarding the application of the reduction under Article 20.6 of the Inheritance and Gift Tax Act to the donation of bare ownership of an agricultural and livestock business. The DGT ruled that the reduction is applicable provided that the requirements regarding the donor's age or incapacity are met, the donor ceases to hold management functions, and the donee maintains the exemption from Wealth Tax.
This ruling clarifies the conditions under which a significant tax reduction can be applied to business transfers via gift, specifically concerning bare ownership and the management responsibilities of the donor.
The tax team reviews your specific situation.
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