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A query was raised regarding the applicability of the reduction for the donation of bare ownership of shares. The DGT ruled that, provided the conditions for Wealth Tax exemption are met, the 95% reduction provided for in the Inheritance and Gift Tax Act shall apply, subject to additional requirements concerning age, management roles, and retention of the assets.
Cuestión planteada Aplicabilidad de la reducción prevista en la Ley del Impuesto sobre Sucesiones y Donaciones.
Para aplicar la reducción del 95% en la base imponible por la transmisión inter vivos de participaciones, es requisito previo que las mismas gocen de la exención en el Impuesto sobre el Patrimonio. El donante debe tener 65 años o incapacidad permanente, y si ejerce funciones de dirección, debe dejarlas y dejar de percibirlas. El donatario debe mantener lo adquirido y conservar el derecho a la exención en el Impuesto sobre el Patrimonio durante diez años.
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