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A query was raised regarding the applicability of the 95% reduction in the taxable base for the donation of shares in a commercial entity. The DGT indicates that if the conditions for the Wealth Tax exemption are met, the reduction shall apply provided the requirements of Article 20.6 of the Inheritance and Gift Tax Act are satisfied.
Cuestión planteada Aplicabilidad de la reducción prevista en el artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones.
Para aplicar la reducción del 95% en la transmisión inter vivos de participaciones a cónyuge, descendientes o adoptados, es requisito previo que las participaciones gocen de la exención en el Impuesto sobre el Patrimonio. Si se cumplen las condiciones de la exención patrimonial y los requisitos de edad o incapacidad del donante, cese en funciones de dirección y mantenimiento de la inversión por parte del donatario, procede la reducción establecida en el artículo 20.6 de la Ley 29/1987.
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