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A married couple inquired whether the donation of their majority shares in three companies met the requirements for an Income Tax exemption. The Directorate General for Taxes (DGT) ruled that, as they do not perform management functions or receive remuneration, they are not entitled to the reduction under Inheritance and Gift Tax; consequently, the Income Tax exemption does not apply.
This ruling clarifies that the Income Tax exemption for the donation of shares is strictly contingent upon meeting the specific reduction criteria under Inheritance and Gift Tax, particularly regarding active management roles.
The tax team reviews your specific situation.
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