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A query was raised regarding whether holdings in an entity following a merger would be exempt from Wealth Tax and whether reductions in Inheritance Tax would apply. The DGT indicates that if the requirements for economic activity, shareholding, and management functions are met, the exemption applies and the reduction upon death would be applicable.
Cuestión planteada Si las participaciones en la nueva entidad estarían exentas en el Impuesto sobre el Patrimonio y, en caso de fallecimiento de uno de los dos socios, de la reducción prevista en el artículo 20.2.c) de la Ley del Impuesto sobre Sucesiones y Donaciones y del porcentaje adicional establecido en la legislación autonómica de la Comunidad Autónoma gallega.
Las participaciones en entidades están exentas en el Impuesto sobre el Patrimonio si la entidad no gestiona principalmente patrimonio mobiliario o inmobiliario, si la participación es de al menos el 5% individual o 20% conjunto, y si el sujeto pasivo ejerce funciones de dirección con la remuneración adecuada. Si se cumplen estas condiciones, en caso de fallecimiento de un socio, procedería la reducción del 95% prevista en el Impuesto sobre Sucesiones y Donaciones. Respecto a la normativa autonómica gallega, la competencia para responder recae en la propia Comunidad Autónoma.
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