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Two siblings inquired whether they could apply the reduction under Article 20.2 of the LISD when inheriting shares in a limited company, whether as full ownership, bare ownership, or usufruct. The DGT ruled that this is possible provided the statutory requirements are met, including the exemption from Wealth Tax.
Cuestión planteada Aplicación de la reducción prevista en el artículo 20.2 de la Ley del Impuesto sobre Sucesiones y Donaciones y en la normativa autonómica la Comunidad Autónoma de Galicia en las adquisiciones mortis causa del pleno dominio, nuda propiedad y usufructo de las participaciones.
La adquisición de participaciones en modalidad de sucesiones, ya sea en pleno dominio, nuda propiedad o usufructo, debe tributar según las normas de valoración del artículo 26 de la LISD. En todos estos supuestos, es aplicable la reducción del artículo 20.2 de la LISD siempre que se cumplan sus requisitos, destacando la condición de que las participaciones gocen de la exención prevista en el Impuesto sobre el Patrimonio.
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