Holding and sending

So I have been thinking of buying a small amount of ethereum to try it out and as I was researching I found out that If you hold for more than a year then the tax is lower. Does this still apply if I send. So if a where to buy in metamask and keep it in that wallet for a year and then send it to Coinbase in order to sell, would the year tax reduction be lost because I sensed it instead of selling it directly (this wouldn’t happen if I hold un Coinbase wallet but I want to know if it affects or not)

Thanks