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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 17 results.
Reduction of 95% cannot be applied to Inheritance Tax if donor is a legal entity
V0971-25
Reduction of 95% in share donation not applicable if donor not subject to Wealth Tax
V2616-19
Exemption in Wealth Tax and donation reduction granted
V0810-18
Dividend payments from reserves do not affect acquisition value maintenance if below post-donation group profits
V3204-17
Dividend payments from reserves do not affect acquisition value maintenance under certain conditions
V3203-17
Dividend payment does not affect the value maintenance requirement under donation reduction under specific conditions
V2718-17
Dividend payment does not affect the maintenance of donation-based reduction under specific conditions
V2717-17
Exemption and donation reduction not applicable
V2452-17
Remunerated executive functions in subsidiaries do not affect tax reduction from share donations
V1320-17
Requirements for 95% imposable base reduction upon share donation
V0034-17
Share exchange in a subsidiary does not affect family business donation reduction if conditions are met
V4969-16
Non-resident recipient does not preclude application of IRPF reduction for share donation
V4675-16
Reduction applies to both bare and full property in family business donations
V4597-16
Donor retains 95% reduction on inheritance tax if not exercising directorial functions in subsidiary companies
V3055-16
Applicability of family enterprise reduction to resident and non-resident beneficiaries
V2386-16
Tax treatment of the consolidation of ownership and requirements for the reduction for the donation of shares
V0774-16
Aplicabilidad de la reducción por donación de participaciones en una entidad holding
V0237-16
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