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Requirements for 95% reduction in Inheritance and Gift Tax on share donations
V1620-26
Loss of donation reduction if entity ceases economic activity
V5011-26
Share donations not covered by tax neutrality; property rental may be economic activity
V1092-26
Donation of share ownership does not allow ISD reduction if director is not a relative of donors
V1071-26
Reduction in Inheritance Tax requires prior exemption in Wealth Tax
V0356-26
Requirements for 95% tax reduction on succession and donations from social shares donation
V0109-26
Requirements for the application of the 95% reduction on the donation of social shares
V2220-25
Notary costs can reduce transfer value for calculating patrimonial gain in IRPF
V2147-25
Requirements for the application of the 95% reduction on the donation of social shares (Art. 20.6 LISD)
V1595-25
Requirements for the 95% reduction on the donation of social shares (Art. 20.6 LISD)
V1528-25
Requirements for the 95% reduction in Inheritance and Gift Tax regarding the donation of shares
V1137-25
Requirements for the 95% reduction in Inheritance and Gift Tax for the donation of shares
V1136-25
Possible absence of patrimonial gain or loss in share donation under ISD Art. 20.6
V1044-25
Reduction of 95% cannot be applied to Inheritance Tax if donor is a legal entity
V0971-25
No capital gain or loss on share donation if article 20.6 of the ISD law is met
V0895-25
Donor must hold shares for 10 years to qualify for IRPF exemption
V0446-25
Profit from patrimony absence in IRPF depends on ISD reduction requirements
V0274-25
No minimum holding period required for family enterprise reduction
V0004-25
Cannot apply 95% reduction to shares donated between siblings
V2729-23
Requirements for 95% ISD reduction via share donation to children and application of regional law to non-residents
V1480-20
Requisitos para mantener la reducción del 95% en el ISD por donación de participaciones
V0322-20
Reduction of 95% in share donation not applicable if donor not subject to Wealth Tax
V2616-19
Requisitos para la reducción del 95% en el Impuesto sobre Sucesiones y Donaciones por donación de participaciones
V2036-18
El régimen especial de canje de valores requiere motivos económicos válidos y no tener como fin principal la ventaja fiscal
V1472-18
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
Requisitos para la reducción del 95% en la donación de participaciones según el art. 20.6 de la Ley del ISD
V2930-17
Dividend payment does not affect the maintenance of donation-based reduction under specific conditions
V2717-17
Dividend payment does not affect the value maintenance requirement under donation reduction under specific conditions
V2718-17
Exemption and donation reduction not applicable
V2452-17
Remunerated executive functions in subsidiaries do not affect tax reduction from share donations
V1320-17
Meeting requirements for exemption in Wealth Tax to claim reduction in Inheritance and Gift Tax
V0739-17
Requirements for 95% imposable base reduction upon share donation
V0034-17
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
La donación de participaciones en sociedades con activos inmobiliarios en España puede tributar en el IRNR para residentes en Bélgica
V3158-16
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
La donación de participaciones puede acogerse a la reducción del 95% si se cumplen los requisitos de la LISD y la exención en el Impuesto sobre el Patrimonio
V1797-16
Condiciones para la reducción en ISD y exención en IRPF por donación de participaciones en sociedades de arrendamiento
V1442-16
Aplicación de la reducción del 95% en la donación de participaciones bajo el cumplimiento de los requisitos de la Ley 29/1987
V1034-16
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
Patrimonial exemption requires exercise of management functions in the donating entity
V2294-15
Requisitos para la reducción del 95% en la donación de participaciones y la consolidación del dominio
V1969-15
Absence of family residence does not bar access to family enterprise reduction in ISD
V1886-15
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