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A taxpayer has enquired whether the 95% reduction in Inheritance and Gift Tax can be applied when receiving shares from their mother. The Directorate General for Taxes (DGT) states that this requires compliance with Wealth Tax exemptions and other specific conditions.
Cuestión planteada Si resulta aplicable la reducción del 95 por ciento en la base imponible del Impuesto sobre Sucesiones y Donaciones prevista en el artículo 20.6 de la LISD. Y para ello, si se cumplen los requisitos para la aplicación de la exención en el Impuesto sobre el Patrimonio previstos en el artículo 4.Ocho.Dos de la LIP.
Para aplicar la reducción del 95% en la base imponible de la LISD, es condición necesaria que las participaciones estén exentas en el Impuesto sobre el Patrimonio. El ejercicio de funciones de dirección para la exención del patrimonio se determina por la naturaleza de las funciones y no solo por el cargo, computándose las retribuciones del último ejercicio de IRPF anterior a la donación. La aportación de las participaciones a una nueva sociedad holding no incumple el requisito de mantener lo adquirido, siempre que no se realicen operaciones que minoran sustancialmente el valor de la adquisición.
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