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A query was raised regarding whether the Gift Tax reduction applies to the transfer of company shares to children. The DGT has ruled that the reduction is applicable provided that the donor meets the age or disability requirements, ceases to hold management positions, and has previously benefited from Wealth Tax exemptions.
Question posed: Applicability of the reduction provided for in the Inheritance and Gift Tax Law.
To apply the 95% reduction in the tax base for the donation of shares, there must be a prior exemption in Wealth Tax. The donor must be 65 years of age or older, or be in a state of absolute permanent disability or severe invalidity. If they perform management functions, they must cease to perform them and cease to receive remuneration for them. The donee must maintain the acquired assets and be entitled to the Wealth Tax exemption for ten years.
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