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A family seeks advice on the tax treatment of share donations followed by share exchange for generational succession. The DGT confirms that such operations may qualify for special tax regimes if legal requirements are met and valid economic reasons exist.
Question raised 1) Whether the donation made by the parents of B of the shares of B would allow for the application of the 95% reduction for determining the taxable base of the Gift Tax provided for in Article 20.6 of the LISD.
The securities exchange operation may apply the special regime of Chapter VII of Title VII of the LIS if the beneficiary entity acquires the majority of voting rights and the requirements of Article 80 are met. For non-monetary contributions, the regime of Article 87 of the LIS applies if the holding is at least 5% of equity and the other conditions are met. These operations are valid if carried out for economic reasons such as restructuring or generational succession, and not for purely tax purposes. Regarding the donation, there is no obstacle to the 95% reduction of the ISD if the requirements of Article 20.6 of the LISD are met.
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