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A query was made regarding the requirements to apply the reduction in the taxable base following the donation of company shares. The DGT details the conditions concerning age, cessation of management duties, and the maintenance of the wealth tax exemption.
Question raised: Requirements for the enjoyment of tax benefits upon the donation of shares in a commercial entity.
To apply the 95% reduction in the tax base for the donation of shares, the donor must be 65 years of age or older or be in a state of permanent disability. If they perform management functions, they must cease to perform and receive them, without mere membership in the Board of Directors constituting an impediment. The donee must maintain the acquired assets and preserve the right to the exemption from Wealth Tax for ten years, avoiding acts that diminish the value of the acquisition.
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