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A query was raised regarding whether the tax reduction for the donation of a family business remains applicable if the donor is hired as a substitute or assistant pharmacist. The Directorate General for Taxes (DGT) ruled that the reduction cannot be applied, as these roles are deemed to constitute management functions.
Cuestión planteada Mantenimiento de la reducción del artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones en los supuestos de contratación del donante como farmacéutico "adjunto" o "sustituto" en los términos establecidos por la Ley de Atención y Ordenación Farmacéutica del Principado de Asturias.
Para aplicar la reducción del artículo 20.6 de la Ley 29/1987, el donante que ejerza funciones de dirección debe dejar de ejercerlas y de percibirlas desde la transmisión. En una oficina de farmacia, un farmacéutico adjunto o sustituto que asume funciones y responsabilidades participa en el ejercicio de funciones directivas. Por tanto, si el donante es recalificado como adjunto o sustituto, incumple el requisito de desvincularse de la dirección.
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