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A query was made regarding the applicability of the reduction in the taxable base for the donation of shares to a granddaughter. The DGT ruled that, as the requirements for exemption from Wealth Tax are met, the 95% reduction of the acquisition value is applicable.
Cuestión planteada Aplicabilidad de la reducción prevista en la Ley del Impuesto sobre Sucesiones y Donaciones.
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