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The applicant asks whether donating company shares from parents allows for the application of the 95% state tax reduction. The DGT rules that this is possible provided that the donors meet the age requirements, perform management functions, and the donee is entitled to the Wealth Tax exemption.
Question posed: Treatment for Inheritance and Gift Tax purposes of the donation received by the taxpayer of the social shares of company A owned by his parents. Specifically, it is intended to determine whether said transfer meets the requirements of article 20.6 of the LISD, for the purpose of applying the 95 percent state reduction.
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