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A query was made regarding the application of the reduction for the donation of company shares and the requirements for Wealth Tax exemptions. The DGT indicates that the reduction requires, as a prerequisite, compliance with the Wealth Tax exemption criteria.
Cuestión planteada Aplicabilidad y alcance temporal del artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones.
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