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A query was raised regarding the applicability of the family business transfer reduction in Inheritance Tax following the death of a child. The Directorate General for Taxes (DGT) ruled that this reduction is not applicable if the requirements for exemption from Wealth Tax are not satisfied.
Cuestión planteada Aplicabilidad de la reducción prevista en el artículo 20.2.c) de la Ley del Impuesto sobre Sucesiones y Donaciones en caso de fallecimiento de alguno de los miembros del grupo familiar.
La reducción del 95% prevista en el artículo 20.2.c) de la Ley 29/1987 está condicionada a que las participaciones en la entidad gocen de la exención del Impuesto sobre el Patrimonio. Para que esta exención proceda, el sujeto pasivo debe ejercer funciones de dirección y percibir una remuneración superior al 50% de sus rendimientos empresariales, profesionales y de trabajo personal. En el caso analizado, al no cumplirse este requisito de remuneración, no es aplicable la reducción en el Impuesto sobre Sucesiones.
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