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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.
Cuestión planteada Aplicabilidad de la reducción prevista en el Impuesto sobre Sucesiones y Donaciones y del artíuclo 33.3.c) de la Ley del IRPF en el supuesto de que los consultantes donen sus participaciones a sus tres hijos, que integran con ellos el grupo familiar.
Para aplicar la reducción del 95% en la base imponible por la transmisión inter vivos de participaciones, debe concurrir la exención en el Impuesto sobre el Patrimonio. Además, el donante debe tener 65 años o más (o incapacidad absoluta/gran invalidez) y dejar de ejercer funciones de dirección. El donatario debe mantener lo adquirido y conservar el derecho a la exención patrimonial durante diez años.
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