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A query was raised regarding the application of the reduction for the donation of shares in three commercial entities to the children of the partners. The DGT clarifies that the reduction is contingent upon the donees maintaining the right to the Wealth Tax exemption.
Question posed: Applicability of the reduction provided for in the Inheritance and Gift Tax Law.
To apply the 95% reduction provided for in Article 20.6 of Law 29/1987, the donees must maintain the right to the exemption from Wealth Tax for ten years. This requires the donee to perform management functions and receive remuneration exceeding 50% of their business, professional, and personal labor income. Compliance with these requirements must be analyzed individually for each donee and for each commercial entity.
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