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A taxpayer intends to donate 75% of the shares in a company dedicated to property leasing to her children. The DGT ruled that the reduction in Inheritance and Gift Tax (ISD) and the exemption in Personal Income Tax (IRPF) cannot be applied because the activity is not considered an economic activity.
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 que la sociedad no gestione un patrimonio inmobiliario y tenga actividad económica, el arrendamiento de inmuebles requiere, al menos, una persona empleada con contrato laboral y a jornada completa. Al no constar este requisito, no hay exención en el Impuesto sobre el Patrimonio. En consecuencia, no procede la reducción del artículo 20.6 de la Ley 29/1987 ni la exención del artículo 33.3.c) de la Ley 35/2006 en el IRPF.
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