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A query was raised regarding the exemption from Wealth Tax on shares in a leasing company and the application of reductions in Inheritance and Gift Tax. The DGT confirms that if the entity carries out economic activity and the requirements for executive remuneration are met, the exemption and legal reductions shall apply.
Cuestión planteada Exención en el Impuesto sobre el Patrimonio. Aplicación de las reducciones previstas en la Ley del Impuesto sobre Sucesiones y Donaciones para el caso de transmisión "mortis causa" e "inter vivos" de las participaciones sociales. Aplicación para el donante de la norma del artículo 33.3.c) de la Ley del IRPF.
Si la entidad desarrolla una actividad económica, los titulares de las participaciones tienen derecho a la exención en el Impuesto sobre el Patrimonio tras el nombramiento de directivos con las remuneraciones requeridas. Bajo esas circunstancias, se aplican las reducciones de la Ley del Impuesto sobre Sucesiones y Donaciones. Asimismo, se aplica la presunción de inexistencia de ganancia o pérdida patrimonial en transmisiones lucrativas por muerte o donaciones de participaciones. La transmisión de participaciones se considera donación de bienes muebles al no aplicarse la excepción del artículo 314 del Texto Refundido de la Ley del Mercado de Valores.
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