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A person asks whether donating bare ownership of their shares in rental companies allows ISD relief. The DGT states that although the donor meets patrimony tax exemption requirements, the children cannot claim the reduction because the director is not part of their close family group.
Cuestión planteada Primera: Si las participaciones sociales de A y B reúnen los requisitos previstos en el artículo 4.Ocho.Dos de la Ley 19/1991, de 6 de junio, del Impuesto sobre el Patrimonio para su consideración como bienes exentos en sede de la donante.
Para aplicar la reducción del artículo 20.6 de la LISD, la donante debe tener derecho a la exención en el Impuesto sobre el Patrimonio. Aunque la donante cumple los requisitos de actividad económica, participación mínima y funciones de dirección, los donatarios no pueden aplicar la reducción. Esto se debe a que la persona que ejerce la dirección debe pertenecer al grupo de parentesco de los donatarios, y en este caso, la persona que dirige es tía de los hijos (colateral de tercer grado), quedando fuera del límite de segundo grado exigido.
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