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A query was raised regarding whether a reduction for the donation of shares in a commercial entity to children is applicable. The DGT ruled that the reduction can be applied if the shares qualify for the Wealth Tax exemption, even if the kinship group changes following the donation.
Cuestión planteada Si procede la reducción prevista en el artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones. Sujeción al Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la reducción del 95% en la base imponible por donación de participaciones (art. 20.6 Ley 29/1987), las participaciones deben tener derecho a la exención en el Impuesto sobre el Patrimonio. El cambio en la composición del grupo de parentesco tras la donación no impide que los donatarios cumplan el requisito de mantener la exención, siempre que en el nuevo grupo de parentesco se cumpla el ejercicio de funciones directivas y remuneración exigidos. Además, la donación no generará ganancia o pérdida patrimonial en el IRPF del donante según el art. 33.3.c) de la Ley 35/2006.
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