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A query was made regarding the requirements and the amount applicable for the reduction on the donation of shares in a family business. The DGT explains that prior exemption from Wealth Tax is required and details how to calculate returns to meet management role requirements.
Cuestión planteada Posibilidad de aplicar la reducción prevista en la Ley del Impuesto sobre Sucesiones y Donaciones. Requisitos, importe sobre el que se aplicaría la reducción y determinación de los rendimientos a efectos de la previa exención en el Impuesto sobre el Patrimonio.
Para aplicar la reducción del 95% en la base imponible por donación de participaciones, es requisito previo que los elementos gocen de la exención en el Impuesto sobre el Patrimonio. Esta exención exige que la entidad no gestione principalmente patrimonio inmobiliario o mobiliario y que el sujeto pasivo ejerza funciones de dirección con una remuneración neta superior al 50% de sus rendimientos totales. En caso de que el donante ejerza funciones directivas, deberá dejar de ejercerlas y de percibirlas tras la transmisión. Para el cómputo de los rendimientos, se deben considerar los valores netos y, en donaciones, el nivel de rentas se determina por el último periodo impositivo anterior a la donación.
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