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A query was raised regarding whether the restructuring of shares acquired via donation breaches the requirement to maintain the reduction. The DGT ruled that the reduction remains unaffected provided that the acquisition value and the right to Wealth Tax exemption are preserved.
Cuestión planteada Si las operaciones de reestructuración comportarían un incumplimiento del requisito de mantenimiento establecido en la Ley 29/1987.
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