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A query was raised regarding the application of reductions in Inheritance and Gift Tax for the donation of bare ownership of shares and its subsequent consolidation. The DGT indicates that a double tax benefit is possible, provided that the requirements for Wealth Tax exemption and those set out in Article 20.6 of Law 29/1987 are met.
Cuestión planteada 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 los usufructuarios. Confirmación del derecho a la exención en el Impuesto sobre el Patrimonio.
Para la donación de nuda propiedad de participaciones, procede la reducción del 95% si se cumplen los requisitos del artículo 20.6 de la Ley 29/1987 y los de la exención en el Impuesto sobre el Patrimonio. En la consolidación del dominio por fallecimiento del usufructuario, se tributará por el concepto de donación sobre el valor que tenían las participaciones en el momento del desmembramiento del dominio. Se aplicará el tipo medio de gravamen y las reducciones no agotadas en la liquidación inicial de la nuda propiedad.
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