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A taxpayer intends to donate shares in a limited company to their children. The DGT examines whether the 95% Gift Tax reduction and the Wealth Tax exemption may apply.
Cuestión planteada Tributación de la donación de las participaciones del padre a los hijos.
Para aplicar la reducción en el Impuesto sobre Donaciones, es requisito previo que las participaciones estén exentas en el Impuesto sobre el Patrimonio. La exención en el Impuesto sobre el Patrimonio se cumple si el grupo de parentesco (padres e hijos) tiene una participación conjunta de al menos el 20% y uno de ellos ejerce funciones de dirección percibiendo una remuneración superior al 50% de sus rendimientos. No es necesario que el hijo que dirige la empresa sea ya titular de participaciones. Una vez cumplida la exención patrimonial, la reducción en la donación se aplicará siempre que se cumplan los demás requisitos legales, como la edad del donante o la obligación de los donatarios de mantener lo adquirido por diez años.
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