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A son who holds management positions and derives more than 50% of his income from a donated company has enquired whether he can apply the reduction for the donation of shares. The DGT indicates that, provided the requirements for exemption from Wealth Tax are met, the reduction will apply if the conditions set out in Article 20.6 of Law 29/1987 are satisfied.
Cuestión planteada Aplicación de la reducción prevista en la Ley del Impuesto sobre Sucesiones y Donaciones.
Para aplicar la reducción del 95% en la base imponible por la transmisión inter vivos de participaciones, debe existir la previa exención en el Impuesto sobre el Patrimonio. El donante debe tener 65 años o incapacidad permanente y, si ejerce funciones de dirección, debe dejarlas y dejar de percibir remuneraciones por ellas. El donatario debe mantener lo adquirido y tener derecho a la exención en el Impuesto sobre el Patrimonio durante diez años.
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