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The taxpayer inquired whether partial transfers of company shares could benefit from the reduction provided under the Inheritance and Gift Tax Act. The DGT ruled that, provided the requirements for Wealth Tax exemption are met and the conditions regarding age, management roles, and continuity are satisfied, the reduction may be applied to future transfers based on the value of the shares donated.
Cuestión planteada Si eventuales donaciones parciales futuras podrían disfrutar de la reducción establecida en la Ley del Impuesto sobre Sucesiones y Donaciones.
La aplicación de la reducción del 95% en la base imponible exige que las participaciones tengan derecho a la exención en el Impuesto sobre el Patrimonio. Si el grupo familiar cumple con los requisitos de funciones directivas y remuneraciones legales, no hay obstáculo para que en futuras donaciones parciales se aplique la reducción en función del valor real de lo donado. El donatario debe mantener lo adquirido y tener derecho a la exención en el Impuesto sobre el Patrimonio durante diez años.
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