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A query was made regarding the taxation of gifting shares in a commercial entity. The DGT outlines the requirements for applying a 95% reduction to the taxable base and warns that it cannot assess applicability without knowing whether the Wealth Tax exemption is met.
Question raised: Taxation of the donation.
To apply the 95% reduction in the tax base for the donation of shares to a spouse or descendants, the donor must be 65 years of age or have a permanent disability, and if they perform management functions, they must relinquish them. The donee must retain the acquired assets and be entitled to the exemption in Wealth Tax for ten years. The DGT cannot confirm the application of this reduction without verifying the applicability of the Wealth Tax exemption for the donor.
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