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A query was raised regarding whether the reduction provided in Article 20.2.c) of the Inheritance and Gift Tax Law applies to the acquisition of a commercial property leasing business. The Directorate General for Taxes (DGT) ruled that it is possible, provided that the statutory requirements are met and the activity is exempt from Wealth Tax.
Cuestión planteada Aplicabilidad de la reducción prevista en el artículo 20.2.c) de la Ley del Impuesto sobre Sucesiones y Donaciones.
Para aplicar la reducción del 95% en la base imponible de una adquisición mortis causa, la actividad debe estar exenta en el Impuesto sobre el Patrimonio según el artículo 4.8.1 de la Ley 19/1991. En este caso, la actividad de arrendamiento de locales cumple los requisitos de exención al ser la principal fuente de renta y constituir una actividad económica. La reducción estará sujeta al cumplimiento de los requisitos del artículo 20.2.c) de la Ley 29/1987 y al deber de permanencia de diez años.
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