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The DGT confirms that a 95% reduction can be applied both at the time of donation and during domain consolidation, provided legal requirements are met.
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 con la adquisición de la nuda propiedad como con la consolidación del dominio al fallecer el usufructuario. Percepción por el donante y usufructuario de remuneraciones por el desempeño de funciones representativas y ejecutivas en entidades filiales.
En la donación de nuda propiedad, el valor es la diferencia entre el valor real de las participaciones y el del usufructo. Al extinguirse el usufructo, se tributa por el concepto de donación sobre el valor atribuido a la nuda propiedad en su constitución, aplicando el tipo medio de gravamen de aquel momento. La reducción del 95% puede aplicarse también en la consolidación del dominio si no se agotó totalmente en la adquisición de la nuda propiedad. El desempeño de funciones directivas en filiales no impide la reducción si los requisitos de la actividad empresarial se cumplen en la entidad donada.
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