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A family group has enquired whether they can apply the 95% reduction to the donation of corporate shares. The DGT has ruled that this requires meeting the legal requirements regarding management functions and remuneration, regardless of the type of relationship or contract held with the entity.
Cuestión planteada Aplicabilidad de la reducción del 95% prevista en el artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones.
Para aplicar la reducción del 95% en la transmisión de participaciones, se debe cumplir el requisito de que el donatario tenga derecho a la exención en el Impuesto sobre el Patrimonio. Esto requiere que se ejerzan funciones de dirección de manera efectiva y se perciba la remuneración legalmente exigida, siendo irrelevante el modo en que se hagan efectivas o la denominación del cargo. La intervención efectiva en las decisiones de la empresa es una cuestión fáctica que debe apreciar la Oficina Gestora.
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