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The consultant asks whether a reduction for donation of company shares can be applied when the donor is a legal entity. The DGT responds that it is not possible because the donor must be a liable party to the Wealth Tax and meet personal requirements.
Cuestión planteada Si puede aplicarse la reducción que establece el artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones.
La reducción del artículo 20.6 de la LISD no es aplicable porque el donante debe tener derecho a la exención en el Impuesto sobre el Patrimonio, y las personas jurídicas no son sujetos pasivos de dicho impuesto. Además, el donante debe ser cónyuge, descendiente o adoptado, condiciones que no se cumplen con una entidad jurídica. Finalmente, no se cumplen los requisitos de edad o incapacidad del donante ni de funciones de dirección por parte de este.
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