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The DGT confirms that no specific time period is needed after capital increase via property contribution to apply the family enterprise tax reduction, provided the exemption conditions in the Wealth Tax are met at the time of donation devolution.
Question posed: Once the increase in share capital of one of the companies has been carried out through the contribution of real estate owned by the community property company, how much time must elapse so that the transfer by donation of the shares of that company to the son can benefit from the tax reduction provided for in Article 20.6 of the LISD.
No period of time regarding the holdings in the donors' assets is required to elapse. The requirements for the exemption from Wealth Tax must be met at the time the donation accrues, that is, on the day the act or contract is caused or executed. In inter vivos acquisitions, the family control percentage requirement must be met in the tax period prior to the one in which the donation occurs.
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