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New guides on the latest Spanish tax and immigration developments.
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Los consultantes preguntan si mantienen la reducción en el Impuesto sobre Sucesiones y Donaciones tras una donación de participaciones. La DGT responde que, si la entidad transmite su rama de actividad y su activo pasa a ser mayoritariamente tesorería o activos financieros, deja de cumplir los requisitos de exención en el Impuesto sobre el Patrimonio y pierde la reducción.
The tax team reviews your specific situation.
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