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The taxpayer asks whether the requirements for management functions and remuneration must be met by the donor or by any member of the kinship group, and whether contributing shares to a new company affects the maintenance of value. The DGT rules that it is sufficient for one member of the kinship group to meet these conditions and that the contribution does not affect the maintenance of value provided the amount of the reduction is preserved.
Cuestión planteada Aplicabilidad de la reducción prevista en el artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones. Si el requisito del ejercicio de funciones directivas y percepción de remuneraciones ha de cumplirse en la persona del donante o en cualquiera de las personas que integran el grupo de parentesco. Si la eventual aportación no dineraria de las participaciones a una sociedad de nueva creación comportaría el incumplimiento del requisito de mantenimiento del valor.
Para acceder a la reducción del 95% en la donación de participaciones, las funciones de dirección y las remuneraciones derivadas de las mismas deben cumplirse al menos en una de las personas del grupo de parentesco, siempre que todas tengan derecho a la exención en el Impuesto sobre el Patrimonio. Asimismo, la aportación de las participaciones a una sociedad de nueva creación no afectará al requisito de mantenimiento del valor siempre que se mantenga al menos el valor por el que se practicó la reducción.
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