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The taxpayer inquired whether donating a pharmacy allows for the application of state and regional Gift and Inheritance Tax (ISD) reductions and how this affects Personal Income Tax (IRPF) exemptions. The Directorate General for Taxes (DGT) ruled that the IRPF exemption for the donor depends on meeting the requirements of Article 20.6 of the ISD Law, which includes a 10-year holding period; therefore, any shorter regional reduction period is irrelevant for this purpose.
Taxpayers donating business assets must ensure they meet the strict 10-year holding period required by state law to qualify for IRPF exemptions, regardless of any more lenient regional tax reductions.
The tax team reviews your specific situation.
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