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The taxpayer inquired whether the reduction under Article 20.6 of the Inheritance and Gift Tax Law (ISD) could be applied by donating half of their pharmacy (and selling the other half) and whether subsequently purchasing a new pharmacy would affect the tax benefit. The Directorate General for Taxes (DGT) ruled that the reduction applies to the donated portion and that the donor's acquisition of a new business does not affect the maintenance of the reduction, which is contingent upon the donees.
Cuestión planteada 1.) Aplicación de la reducción establecida en el artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones y posibles efectos sobre la misma de la compra futura de otra oficina de farmacia por parte de la consultante.
Es procedente aplicar la reducción del artículo 20.6 de la Ley del ISD sobre el valor de los elementos donados, aunque la otra mitad del negocio se transmita de forma onerosa. El hecho de que el donante adquiera otra oficina de farmacia distinta no constituye un obstáculo para el mantenimiento de la reducción, ya que las obligaciones de conservación recaen exclusivamente sobre los donatarios.
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