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A query was made regarding the exemption of holdings from Wealth Tax and reductions in Inheritance and Gift Tax. The DGT determines that the wealth tax exemption is not applicable if the requirements for minimum shareholding and the performance of remunerated management functions are not met.
Cuestión planteada Exención de las participaciones en el Impuesto sobre el Patrimonio y aplicabilidad de determinada reducción autonómica en el Impuesto sobre Sucesiones y Donaciones.
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