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A couple asks whether their children can benefit from a 95% reduction in Inheritance and Gift Tax through donations of shares in a holding company. The DGT responds that this is possible if the donors meet the exemption conditions under the Wealth Tax and the age, cessation of directorship, and maintenance of acquisition conditions are satisfied by the beneficiaries.
Cuestión planteada 1.) Si los hijos podrán gozar de la bonificación que establece el artículo 20 de la Ley 29/1987, de 18 de diciembre, del Impuesto sobre Sucesiones y Donaciones por la donación de las participaciones que van a percibir.
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