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The taxpayer inquires about applying the reduction for the donation of shares in a holding company, the valuation of bare ownership, and the consolidation of ownership following the death of the usufructuary. The DGT clarifies that a double tax benefit is possible and explains how to tax the extinction of the usufruct.
Question posed: Valuation and settlement in Inheritance and Gift Tax regarding the acquisition of bare ownership of shares. Taxation at the moment of consolidation of ownership. Application of the reduction both at the time of acquisition of bare ownership and in the case of consolidation due to the death of the usufructuary. Receipt by the donor of remuneration for the performance of management functions in a subsidiary entity. Maintenance of the requirement under Article 20.6.c) in the case of reinvestment through a corporate transaction or reinvestment of the amount resulting from eventual divestments of subsidiaries, provided that the value of the business group, the donated shares, and the right to exemption in Wealth Tax are maintained. Interpretation of what must be understood by "substantial reduction in the acquisition value".
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