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Heirs inquire whether they can benefit from a reduction in the taxable base due to share donation from a holding company and which regional legislation applies. The DGT states that to qualify for the reduction, the donor must meet exemption criteria under the Wealth Tax.
1.) Whether the consultants will be entitled to the relief established in Article 20 of Law 29/1987, of December 18, on Inheritance and Gift Tax for the donation of the shares they are to receive, as well as the delimitation of the connecting factors for Inheritance and Gift Tax. 2.) Whether the provisions of Article 33.3.c) of the Personal Income Tax Law may be applicable to the parents.
Para aplicar la reducción del 95% en la base imponible por donación de participaciones, el donante debe cumplir los requisitos de exención en el Impuesto sobre el Patrimonio, incluyendo la gestión de una actividad económica y funciones de dirección. En el caso de sociedades holding, no se computarán como gestión de patrimonio mobiliario las participaciones que otorguen al menos el 5% de los derechos de voto y se posean para dirigir la entidad. La reducción requiere que el donante cese en sus funciones de dirección y que los donatarios mantengan lo adquirido durante diez años.
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