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A query was raised regarding the application of reductions in Inheritance and Gift Tax following the donation of shares and its impact on Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) clarifies that for Wealth Tax exemptions, certain holdings are not counted as non-business assets if management requirements are met, and that the absence of capital gains for IRPF purposes depends on compliance with the requirements of the Inheritance and Gift Tax Law.
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 la exención en el Impuesto sobre el Patrimonio, las participaciones en entidades no se computarán como valores o elementos no afectos si otorgan al menos el 5% de derechos de voto, se poseen para dirigir y gestionar la participación, se dispone de medios materiales y personales, y la entidad participada no gestiona un patrimonio mobiliario o inmobiliario. En el IRPF, se estima la inexistencia de ganancia o pérdida patrimonial en transmisiones lucrativas si se cumplen los requisitos del artículo 20.6 de la LISD, independientemente de si el donatario aplica la reducción. La afectación de los elementos a la actividad económica se determina según el IRPF.
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