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The applicant inquired whether a reduction in Inheritance Tax could be applied to shares in a company inherited from her mother. The Directorate General for Taxes (DGT) ruled that this is not possible because the mother does not meet the requirements for exemption from Wealth Tax.
Cuestión planteada Si podrá aplicarse la reducción prevista en el artículo 20.2 c) de la Ley del Impuesto sobre Sucesiones y Donaciones en el momento del fallecimiento de su madre.
Para aplicar la reducción del Impuesto sobre Sucesiones, las participaciones deben estar exentas en el Impuesto sobre el Patrimonio. La exención requiere que, en caso de participación conjunta, al menos uno de los familiares (hasta colateral de segundo grado) ejerza funciones de dirección y perciba la remuneración correspondiente. Como el administrador es un primo (colateral de tercer grado), no forma parte del grupo familiar permitido para cumplir este requisito.
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