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The inquirer asks whether they meet the requirements for an exemption on shares held under a community property regime. The DGT clarifies that to apply the minimum shareholding percentage, it must be verified who holds the status of partner in order to attribute the shareholding in its entirety to them.
Cuestión planteada Si cumpliría los requisitos previstos en el artículo 4.Ocho.Dos de la Ley 19/1991 para beneficiarse de la exención
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