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A taxpayer enquires about the application of a reduction in the Inheritance and Gift Tax upon donating shares in their companies to their children. The DGT examines the conditions of the LISD and LIP, and addresses the applicable legislation for a recipient resident in Switzerland.
Cuestión planteada 1.) Aplicación a los donatarios del artículo 20.6 de la Ley 29/1987.
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