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A query was raised regarding the applicability of the 95% reduction in Inheritance Tax following the transfer of a camping business. The Directorate General for Taxes (DGT) ruled that this reduction is unavailable if the business had already been leased, as it fails to meet the requirements of habitual, personal, and direct management necessary for the exemption in Wealth Tax.
Cuestión planteada Si se pueden aplicar la reducción del 95 por 100 de la base imponible regulada en el artículo 20.2.c) del Impuesto sobre Sucesiones y Donaciones.
Para aplicar la reducción del 95% en el Impuesto sobre Sucesiones, los bienes deben estar exentos en el Impuesto sobre el Patrimonio. Esta exención requiere que la actividad se ejerza de forma habitual, personal y directa. Si el negocio se ha transferido su gestión mediante arrendamiento o cesión antes del fallecimiento, no se cumple dicho requisito y no procede la reducción. No obstante, las participaciones en la sociedad que explota el negocio sí pueden gozar de la reducción si cumplen los requisitos de exención patrimonial.
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