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V3672-16 ·5 September 2016 ·consulta-vinculante Medium impact
Tax

95% reduction applicable to donations of bare ownership of business shares

A query was raised regarding the application of tax reductions for the donation of shares in a commercial entity. The DGT confirms that the 95% reduction may be applied to the value of the bare ownership and that remaining on the Board of Directors does not prevent the benefit.

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2016-09-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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