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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 acceder a la reducción del Impuesto sobre Sucesiones y Donaciones, es condición necesaria que las participaciones estén exentas en el Impuesto sobre el Patrimonio. La exención en el Patrimonio requiere que la entidad realice actividades económicas, que la participación sea mínima del 5% individual o 20% conjunta, y que un miembro del grupo familiar ejerza funciones de dirección con la remuneración correspondiente. El alcance de la exención dependerá de la afectación de los activos a la actividad económica, lo que debe valorar la Administración. Finalmente, la reducción en Sucesiones exige que el donante tenga 65 años o incapacidad, y que el donatario mantenga la exención en el Patrimonio durante diez años.
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