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Consultants wish to donate shares of a holding company to their descendants. The DGT confirms that the 95% reduction in the Inheritance and Gift Tax taxable base is applicable and that no capital gain or loss will arise for the donor under Personal Income Tax.
Question raised 1) Whether paragraph 6 of Article 20 of the Inheritance and Gift Tax Law is applicable to the donation.
The 95% reduction in the acquisition value is applicable to the transfer of shares in favor of descendants if the donor is 65 years of age or older and ceases to perform management functions and receive remuneration for them. Mere membership in the Board of Directors is not considered a management function. For the donor, there shall be no capital gain or loss for Personal Income Tax purposes if the requirements of the Inheritance and Gift Tax are met. The donee is subrogated into the position of the donor regarding values and acquisition dates.
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