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A taxpayer inquired about the applicability of the reduction for the donation of business shares. The DGT ruled that the 95% reduction can be applied provided that the requirements for Wealth Tax exemption are met, alongside conditions regarding age, management roles, and the maintenance of the investment.
Cuestión planteada Aplicabilidad de la reducción prevista en el artículo 20.6 de la Ley 29/1987 en caso de donación de participaciones. Diversas cuestiones al respecto.
Para aplicar la reducción del 95% en la donación de participaciones, es requisito previo la exención en el Impuesto sobre el Patrimonio. El donante debe tener 65 años o incapacidad permanente, y si ejerce funciones de dirección, debe dejarlas y dejar de percibir remuneraciones por ellas, sin que la mera pertenencia al Consejo de Administración afecte a este requisito. El donatario debe mantener lo adquirido y tener derecho a la exención en el Impuesto sobre el Patrimonio durante diez años, sin realizar actos que minoran el valor de la adquisición. En caso de bienes gananciales, deben practicarse dos liquidaciones cumpliendo cada cónyuge los requisitos.
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