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A taxpayer asks whether donating shares in a family business by parents allows applying the Wealth Tax exemption and the reduction in Inheritance and Gift Tax. The DGT states that for the reduction, the shares must first be exempt from Wealth Tax.
Cuestión planteada Primero: Si se cumplen con los requisitos exigidos por el artículo 4.Ocho.Dos de la Ley 19/1991, de 6 de junio, del Impuesto sobre el Patrimonio para aplicar la exención.
Para aplicar la reducción del 95% en el Impuesto sobre Sucesiones y Donaciones, las participaciones deben estar exentas en el Impuesto sobre el Patrimonio cumpliendo los requisitos de actividad económica, porcentaje de participación y funciones de dirección. La exención en el Impuesto sobre el Patrimonio solo alcanzará a la parte del valor de las participaciones que corresponda a la proporción de activos afectos a la actividad económica. Respecto a la afectación de participaciones en otras sociedades o préstamos, estos podrían considerarse afectos si son necesarios para la actividad y se conceden en condiciones de mercado, aunque su valoración final corresponde a la Administración.
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