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V2968-19 ·24 October 2019 ·consulta-vinculante Medium impact
Tax

The 95% reduction in the donation of a professional business is applied according to the requirements of its owner

It is consulted whether, when donating a community property business, both spouses must meet the requirement that the business is their main source of income. The DGT responds that the conditions regarding age, abandonment of duties, and main source of income refer exclusively to the owner of the business.

In 6 key points

Lifecycle

2019-10-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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