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A query was made regarding the application of the reduction under Article 20.6 of the Inheritance and Gift Tax Act in the transfer of a company with a reservation of usufruct. The DGT confirms that the requirements for applying said reduction are met.
Cuestión planteada Aplicabilidad de la reducción prevista en el artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones.
Para aplicar la reducción del 95% en la base imponible por la transmisión de participaciones de una empresa, el donante debe tener 65 años o más (o incapacidad absoluta/gran invalidez) y dejar de ejercer funciones de dirección. El donatario debe mantener lo adquirido y conservar el derecho a la exención en el Impuesto sobre el Patrimonio durante diez años, cumpliendo los requisitos de actividad habitual, personal y directa, y que sea su principal fuente de renta.
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