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A family group owning a holding company with subsidiaries engaged in economic activities seeks to know whether the 95% reduction on share donation can be applied. The DGT states that if age or disability conditions are met, the cessation of direct management roles and the maintenance of the wealth tax exemption entitle the reduction.
Question posed: Applicability of the reduction provided for in the Inheritance and Gift Tax and article 33.3.c) of the Personal Income Tax Law in the event that the applicants donate their shares to their three children, who constitute the family group with them.
To apply the 95% reduction in the tax base for the inter vivos transfer of shares, the exemption from Wealth Tax must coexist. Furthermore, the donor must be 65 years of age or older (or have absolute incapacity/severe disability) and cease to perform management functions. The donee must maintain the acquired assets and preserve the right to the wealth tax exemption for ten years. If these requirements are met, there shall be no capital gain or loss for Personal Income Tax purposes.
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