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A taxpayer inquired whether transitioning to active retirement allows for the application of reductions related to the transfer of a professional business in inheritance or gift tax cases. The Directorate General of Taxes (DGT) ruled that, provided the Wealth Tax exemption is maintained, the requirements for these reductions are met.
Cuestión planteada Aplicabilidad de las reducciones previstas en los apartados 2.c) y 6 del artículo 20 de la Ley del Impuesto sobre Sucesiones y Donaciones.
Para aplicar las reducciones del 95% por transmisión de empresa individual o negocio profesional (art. 20.2.c y 20.6 de la Ley 29/1987), es requisito que los bienes gocen de la exención en el Impuesto sobre el Patrimonio. La situación de jubilación activa permite cumplir con la exención patrimonial y, por tanto, con las reducciones en sucesiones y donaciones, siempre que se cumplan los requisitos de permanencia y de cese en funciones de dirección.
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