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The taxpayer enquires about the application of reductions in Inheritance and Gift Tax when donating the bare ownership of shares and the subsequent consolidation of full ownership. The DGT rules that the double tax benefit can be applied if the legal requirements are met and explains how the extinction of usufruct should be taxed.
Cuestión planteada Valoración y liquidación en el Impuesto sobre Sucesiones y Donaciones de la adquisición de la nuda propiedad de las participaciones. Tributación en el momento de la consolidación del dominio. Aplicación de la reducción tanto en el momento de la adquisición de la nuda propiedad como en el caso de consolidación por fallecimiento del usufructuario. Percepción por el donante de remuneraciones por el desempeño de funciones directivas en entidad fillial.
Si se cumplen los requisitos del artículo 20.6 de la Ley 29/1987 y la exención en el Impuesto sobre el Patrimonio, procede el doble beneficio fiscal para la donación de la plena y la nuda propiedad. En la consolidación del dominio por fallecimiento del usufructuario, se tributa por el valor que tenían las participaciones en el momento de la desmembración del dominio. El impuesto se aplica sobre el porcentaje no liquidado en la adquisición de la nuda propiedad, aplicando el tipo medio de gravamen y las reducciones correspondientes. El desempeño de funciones directivas en una filial no impide el disfrute de la reducción en la donación de las participaciones de la holding.
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