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A query was raised regarding whether a son, acting as a proxy for a company, could benefit from the reduction applicable to the donation of shares by his father. The Directorate General for Taxes (DGT) ruled that this is not possible because the donor fails to meet the Wealth Tax exemption requirements, as he does not receive remuneration for management functions.
Cuestión planteada Aplicabilidad de la reducción prevista en el artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones y del artículo 33.3.c) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la reducción del 95% en la base imponible de la donación de participaciones, el donante debe tener derecho a la exención en el Impuesto sobre el Patrimonio. En este caso, el donante no cumple la condición de ejercer funciones de dirección percibiendo una remuneración superior al 50% de sus rendimientos. El hecho de que el donatario sea apoderado no permite aplicar la exención de forma conjunta si no participa en la titularidad del capital.
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