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The taxpayer asks whether divesting only the amount necessary to pay installments for a future dwelling fulfills the requirement of maintaining the reduction for family business in Inheritance Tax. The DGT responds that this requirement is not met because there is no reinvestment and immediate materialization in an asset that allows for the verification of the maintenance of value.
Question posed - Whether the proposed operation would comply with the maintenance requirement provided for in Article 20.2c) of the Inheritance and Gift Tax Law, if only the minimum amount necessary to meet each down payment were divested.
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