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The taxpayer inquired whether donating an agricultural holding to their children allows for the 95% reduction in Inheritance and Gift Tax, even if the donor retains ownership of certain farms. The Directorate General for Taxes (DGT) ruled that the reduction can be applied provided legal requirements are met, and that the donor will not be required to declare capital gains or losses for Personal Income Tax purposes.
Cuestión planteada 1. Aplicación de la reducción prevista en el artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones, tanto si dona todas las fincas de la que es titular como si se reserva la titularidad de alguna.
La reducción del 95% en la base imponible del Impuesto sobre Sucesiones y Donaciones procede si se cumplen los requisitos del artículo 20.6 de la Ley 29/1987, sin que afecte el hecho de que la donante se reserve la titularidad de alguna de las fincas rústicas. Asimismo, se estimará la inexistencia de ganancia o pérdida patrimonial para la donante en el IRPF por la transmisión de la explotación, siempre que se cumplan los requisitos de dicho artículo 20.6 de la Ley 29/1987.
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