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The taxpayer inquired whether a 95% reduction in Inheritance Tax could be applied to the transfer of shares in a family business. The Directorate General for Taxes (DGT) ruled that, to qualify, these shares must have been exempt from Wealth Tax at the date of death.
Cuestión planteada Si la consultante debe considerar que las participaciones en la entidad A se encuentran exentas en el Impuesto sobre el Patrimonio y, por tanto, tiene derecho aplicar la reducción del 95 por ciento por la transmisión mortis causa de dichas participaciones.
La aplicación de la reducción del 95% en el Impuesto sobre Sucesiones exige, como condición necesaria, que las participaciones estén exentas en el Impuesto sobre el Patrimonio. Para ello, se debe verificar que en la fecha del fallecimiento se cumplen los requisitos de dicha exención, incluyendo el ejercicio de funciones de dirección por parte del sujeto pasivo o de un familiar. Si la causante ya no ejercía funciones directivas al fallecer, no se cumple el requisito de exención y, por tanto, no procede la reducción.
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