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Consultants inquired whether donating shares in a real estate leasing company allows for a 95% reduction in Inheritance and Gift Tax. The DGT ruled that this is not applicable as the requirements for exemption from Wealth Tax are not met.
Cuestión planteada 1- Si la entidad mencionada desarrolla una actividad económica, y esta difiere de la mera gestión patrimonial de un patrimonio inmobiliario, ya que de su clasificación dependerá el poder aplicar la exención, considerando que todos sus inmuebles están afectos a la actividad por estar arrendados/alquilados.
Para acceder a la reducción del 95% en el Impuesto sobre Sucesiones y Donaciones, los donantes deben tener derecho a la exención en el Impuesto sobre el Patrimonio. En el caso de arrendamiento de inmuebles, para que exista actividad económica, se requiere al menos un empleado con contrato laboral a jornada completa. No se cumple este requisito si la misma persona realiza tanto la gestión de la actividad como las funciones de dirección, ya que el contrato laboral debe ser para la actividad de arrendamiento y no para funciones directivas. Además, el sujeto pasivo o algún miembro del grupo familiar debe ejercer funciones de dirección percibiendo la remuneración correspondiente.
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