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The applicant inquires whether shares in a commercial company received via gift may qualify for Wealth Tax exemption and reductions in Inheritance and Gift Tax. The DGT confirms that both the wealth tax exemption and the gift tax reduction would apply, provided all legal requirements are met.
Cuestión planteada Exención en el Impuesto sobre el Patrimonio de las participaciones y aplicabilidad de la reducción prevista en la Ley del Impuesto sobre Sucesiones y Donaciones.
La exención en el Impuesto sobre el Patrimonio procede si la entidad no gestiona principalmente patrimonio mobiliario o inmobiliario, la participación es de al menos el 5% individual o 20% en grupo familiar, y el sujeto pasivo ejerce funciones de dirección percibiendo más del 50% de sus rendimientos empresariales, profesionales o de trabajo. Asimismo, es aplicable la reducción del 95% en la base imponible del Impuesto sobre Sucesiones y Donaciones para transmisiones inter vivos a favor de cónyuge, descendientes o adoptados, siempre que se cumplan los requisitos de edad o incapacidad del donante, el cese en funciones de dirección y el mantenimiento de la exención patrimonial por diez años por parte del donatario.
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