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A query was raised regarding the applicability of the reduction under Article 20.2.c) of the Inheritance and Gift Tax (ISD) to a civil society without a commercial purpose. The Directorate-General for Taxes (DGT) ruled that the reduction requires the deceased to have been exempt from Wealth Tax, which is only granted if the activity is carried out on a regular, personal, and direct basis and constitutes the main source of income.
Cuestión planteada Si en caso de transmisión "mortis causa" de los inmueble procedería la reducción prevista en el artículo 20.2.c) de la Ley del Impuesto sobre Sucesiones y Donaciones, incluyéndose los mismos en la base de la reducción. Si debe entenderse que cada socio desarrolla por sí mismo la actividad. Aplicabilidad de la reducción del artículo 20.2.c) en caso de fallecimiento de cada esposo, teniendo en cuenta que la esposa nunca ha ejercido la actividad.
Para disfrutar de la reducción del artículo 20.2.c) de la Ley 29/1987, es condición necesaria que el causante tuviera derecho a la exención en el Impuesto sobre el Patrimonio. En sociedades civiles sin objeto mercantil, la actividad debe considerarse a cada socio individualmente. Si el fallecido no cumple los requisitos de ejercicio habitual, personal, directo y de principal fuente de renta, no tendrá derecho a la exención y, por tanto, no podrá aplicar la reducción en su sucesión.
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