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A query was raised regarding whether daughters hiring their father (the donor) at their pharmacy would breach the requirements for the business gift tax reduction. The DGT ruled that if the donor performs management functions, such as acting as the head or managing pharmacist, the legal requirements for applying the reduction would not be met.
Cuestión planteada Si la contratación del padre y donante por las hijas y donatarias de la participación de aquel en una oficina de farmacia supondría el incumplimiento de los requisitos establecidos en la Ley.
Para aplicar la reducción del 95% en la base imponible por donación de empresa, el donante debe dejar de ejercer funciones de dirección y de percibir remuneraciones por ellas. Si el donante es contratado como farmacéutico titular o regente, se entiende que participa en el ejercicio de funciones directivas, incumpliendo así el requisito del artículo 20.6 letra b) de la Ley 29/1987.
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