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The query examines whether gifting company shares qualifies for a 95% reduction in Inheritance and Gift Tax, whether the donor must perform management functions, and if contributing such shares to a new company affects the right to this reduction. The DGT rules that it is possible provided legal requirements are met and the value of the acquisition is maintained.
Cuestión planteada Aplicabilidad de la reducción prevista en el artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones. Si ha de ser la donante la persona que ejerza funciones directivas y perciba la consiguiente remuneración. Si la aportación no dineraria de las participaciones a Sociedad de nueva creación comportaría la pérdida del derecho a la reducción practicada.
La donación de plena o nuda propiedad de participaciones puede acceder a la reducción del artículo 20.6 de la Ley 29/1987 si concurren los requisitos de edad o incapacidad, y si el donante deja de ejercer funciones de dirección y percibir remuneraciones. En grupos de parentesco, las funciones de dirección y remuneraciones deben cumplirse al menos en una de las personas del grupo para que todos tengan derecho a la exención. La aportación de participaciones a una sociedad de nueva creación no afecta al requisito de mantenimiento siempre que se conserve al menos el valor por el que se practicó la reducción.
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