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The DGT confirms that donating shares does not lose the tax reduction benefit if the donor later works with remuneration in a subsidiary of the donated company.
Cuestión planteada Procedencia de aplicar el artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones con ocasión de la donación. Si afectaría al mantenimiento del derecho a la reducción el hecho de que el donante asumiera funciones ejecutivas con percepción de remuneraciones en entidades filiales de aquella respecto de la cual se llevó a cabo la donación de participaciones.
El hecho de que el donante ejerza funciones ejecutivas remuneradas en una entidad filial de la sociedad donada no afecta al mantenimiento del derecho a la reducción practicada. El cumplimiento de los requisitos para la reducción se refiere siempre a una determinada entidad.
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