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A query was raised regarding the applicability of the reduction under Article 20.6 of the Inheritance and Gift Tax Law and the regional tax relief in Murcia to the donation of a pharmaceutical business, where the premises are community property but the business is separate property. The DGT indicates that the reduction applies if the requirements regarding age, cessation of duties, and continued management by the donee are met, with these conditions applying only to the owner of the separate business.
Cuestión planteada Procedencia de la reducción prevista en el artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones así como la reducción autonómica murciana del 99%. Requisitos aplicables siendo uno de los padres titular privativo del negocio y ganancial el local de negocio donde la actividad se desarrolla.
Para aplicar la reducción del 95% en la transmisión de un negocio profesional, el donante debe tener 65 años o más (o incapacidad absoluta/gran invalidez) y dejar de ejercer funciones de dirección. Si el negocio es privativo pero el local es ganancial, el cónyuge debe donar su participación en la propiedad, pero las condiciones de edad y abandono de funciones se refieren exclusivamente al titular del negocio. La DGT no se pronuncia sobre la bonificación de la Comunidad de Murcia por ser competencia autonómica.
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