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A mother wishes to donate the bare property of shares in a holding company to her daughter. The DGT examines whether the 95% reduction on Inheritance and Gift Tax applies and how the subsequent consolidation of ownership should be taxed.
Cuestión planteada Confirmación de que se cumplen todos los requisitos para que la donataria goce de la exención establecida en el artículo 20.6 de la Ley 29/1987. Valoración y liquidación en el Impuesto sobre Sucesiones y Donaciones de la adquisición de la nuda propiedad de las participaciones. Tributación en el momento de la consolidación del dominio. Aplicación de la reducción tanto en el momento de la adquisición de la nuda propiedad como en el caso de consolidación por fallecimiento de la usufructuaria. Percepción por la donante de remuneraciones por el desempeño de funciones directivas en entidad filial.
Para aplicar la reducción del 95% en la donación de participaciones, es condición necesaria que se cumpla la exención en el Impuesto sobre el Patrimonio tanto para el donante como para el donatario. En la donación de la nuda propiedad, el valor será la diferencia entre el valor real de las participaciones y el del usufructo. Cuando se extinga el usufructo, la nuda propietaria tributará por el valor atribuido al usufructo en su constitución, aplicando el tipo medio de gravamen de la desmembración. El hecho de que la usufructuaria perciba remuneraciones por funciones directivas en una filial no afecta a la reducción de la sociedad donada.
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