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Taxpayers over 65 have consulted whether they can apply the 95% reduction in Inheritance and Gift Tax when donating shares in a holding company. The DGT clarifies that meeting Wealth Tax exemption requirements is essential and analyses the impact on the assets involved.
Cuestión planteada 1.) Aplicación de la reducción prevista en el artículo 20.6 de la Ley 29/1987, de 18 de diciembre, del Impuesto sobre Sucesiones y Donaciones.
Para aplicar la reducción del artículo 20.6 de la LISD, es necesario cumplir la exención en el Impuesto sobre el Patrimonio según el artículo 4.Ocho.Dos de la LIP. Las participaciones que la holding posee en su activo no computarán como valores no afectos si otorgan al menos el 5% de los derechos de voto y se poseen para dirigir la participación con medios propios. En cuanto al IRPF, la transmisión no generará ganancia o pérdida patrimonial si se cumplen los requisitos de la LISD, independientemente de si el donatario aplica la reducción. No obstante, la operación no debe tener como objetivo principal la ventaja fiscal para no perder el régimen especial de canje de valores.
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