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A Spanish resident asks whether she can claim the exemption from the Wealth Tax on shares in a Mexican company and whether she can benefit from the family enterprise reduction in the Inheritance Tax. The DGT states that the requirements for minimum shareholding and family relationship group are not met, and that the deceased's non-subject status to the Wealth Tax prevents the application of the family enterprise reduction.
Cuestión planteada 1) Posibilidad de aplicar a las participaciones la exención prevista en el Impuesto sobre Patrimonio si en 2019 la consultante percibe la donación de las participaciones.
Para la exención en el Impuesto sobre Patrimonio, no se cumple el requisito de participación mínima del 5% ni el de grupo de parentesco, ya que los familiares no son sujetos pasivos del impuesto en España. La exención requiere que todos los integrantes del grupo de parentesco sean previamente sujetos pasivos del impuesto. Respecto al Impuesto sobre Sucesiones, no procede la reducción del artículo 20.2.c de la LISD porque la exención en el Impuesto sobre Patrimonio es condición necesaria para su aplicación.
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