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The taxpayer inquired whether the 95% family business tax reduction could be applied within a Mallorcan settlement agreement. The Directorate General for Taxes (DGT) ruled that it cannot, as the death of the transferor is an indispensable requirement for this reduction.
Cuestión planteada Los padres de la consultante son los socios únicos de una sociedad. La consultante manifiesta que las participaciones sociales propiedad de los padres de la consultante cumplen con los requisitos para la aplicación de la reducción de empresa familiar de la base imponible, tanto conforme a la Ley 29/1987, de 18 de diciembre, del Impuesto sobre Sucesiones y Donaciones (BOE de 19 de diciembre de 1987) -en adelante, LISD-, como al Decreto Legislativo 1/2014, de 6 de junio, por el que se aprueba el Texto Refundido de las disposiciones legales de la Comunidad Autónoma de las Illes Balears en materia de tributos cedidos por el Estado.
Los pactos sucesorios de presente son títulos sucesorios que deben recibir el tratamiento de adquisiciones mortis causa. Sin embargo, la reducción del artículo 20.2.c) de la LISD no es aplicable en estos pactos porque no se cumple el requisito de que el causante sea una persona fallecida al momento de la transmisión. No es posible aplicar por analogía los requisitos de las donaciones inter vivos.
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