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A query was made regarding whether the reduction for the donation of shares in a commercial property leasing company is applicable. The DGT ruled that the reduction does not apply because the company fails to meet the requirements for Wealth Tax exemption.
Cuestión planteada Si se puede aplicar la reducción establecida en la normativa estatal y autonómica del Impuesto sobre Sucesiones y Donaciones por la donación de las participaciones.
Para aplicar la reducción del 95% en la base imponible del Impuesto sobre Sucesiones y Donaciones, es condición necesaria que las participaciones estén exentas en el Impuesto sobre el Patrimonio. En este caso, la actividad de arrendamiento de inmuebles no se califica como económica al no contar con personal contratado a jornada completa. Además, no se cumplen las funciones de dirección remuneradas exigidas por la normativa.
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