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A query was raised regarding whether a 95% reduction in Inheritance and Gift Tax applies to the donation of shares in a real estate leasing company. The Directorate General for Taxes (DGT) ruled that this is not possible because the company does not meet the requirements for exemption from Wealth Tax.
Cuestión planteada
Para aplicar la reducción del 95% en el Impuesto sobre Sucesiones y Donaciones, el donante debe tener derecho a la exención en el Impuesto sobre el Patrimonio. En el caso de arrendamiento de inmuebles, la actividad solo es económica si se emplea al menos a una persona con contrato laboral a jornada completa. No es posible que la misma persona ejerza funciones de dirección (vínculo mercantil) y, simultáneamente, cumpla el requisito del contrato laboral para la actividad de arrendamiento. Además, las funciones de dirección deben ser retribuidas para cumplir los requisitos de la exención.
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