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A query was raised regarding whether changing the individual performing management functions within a family group affects the requirement to maintain the tax reduction for the donation of shares. The Directorate General for Taxes (DGT) ruled that this is permissible, provided the family group retains the right to the exemption from Wealth Tax.
Cuestión planteada Si esa modificación incide en el requisito de mantenimiento exigido por la Ley.
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