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A taxpayer has requested a ruling regarding the Wealth Tax exemption for shares held in a hotel company and the application of reductions in Inheritance and Gift Tax following a donation. The DGT indicates that, provided the requirements for economic activity, shareholding, and management are met, both the exemption and the 95% reduction in inheritance tax are applicable.
Cuestión planteada 1.) Aplicación de la exención prevista en el artículo 4.Ocho.Dos de la Ley del Impuesto sobre el Patrimonio sobre las participaciones que el consultante ostenta actualmente en la sociedad.
Para la exención en el Impuesto sobre el Patrimonio, la entidad debe realizar una actividad económica y el sujeto pasivo debe poseer al menos el 5% del capital y ejercer funciones de dirección con la remuneración exigida. La exención solo alcanza a la parte de las participaciones correspondiente a los activos afectos a la actividad empresarial. En transmisiones lucrativas 'inter vivos', si se cumplen los requisitos del artículo 20.6 de la LISD, se aplica la reducción del 95% en la base imponible. Asimismo, no habrá ganancia o pérdida patrimonial en el IRPF del donante si se cumplen los requisitos de la normativa estatal.
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