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Parents over the age of 65 enquired whether they could apply the reduction for the donation of shares in ISD and the exemption in IRPF. The DGT ruled that, as they do not meet the requirements for the Wealth Tax exemption, they are ineligible for either benefit.
Cuestión planteada Aplicación a la donación de participaciones de la reducción establecida en el artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones y de la exención prevista en el artículo 33.3.c) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la reducción del artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones, es condición necesaria tener derecho a la exención en el Impuesto sobre el Patrimonio. En este caso, al no concurrir los requisitos de participación mínima y funciones de dirección en el grupo de parentesco, no existe derecho a dicha exención. Por consiguiente, tampoco resulta aplicable la exención en el IRPF prevista en el artículo 33.3.c) de la Ley 35/2006, ya que esta depende de la aplicabilidad de la normativa de sucesiones y donaciones mencionada.
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