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A taxpayer inquired whether shares received in a new holding company following a financial partial demerger would qualify for Wealth Tax exemption. The DGT ruled that the exemption cannot be granted if the application of the tax neutrality regime under the Corporate Tax Act is not proven.
Cuestión planteada Si las participaciones recibidas en la sociedad holding tendrían derecho a la exención en el impuesto patrimonial.
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