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A query was raised regarding whether a family group could apply reductions to Inheritance and Gift Tax for the transfer of company shares. The Directorate General of Taxes (DGT) ruled that, as the holders are nephews and aunts (third-degree relatives), they do not constitute a kinship group under the law. This prevents the exemption from Wealth Tax and, consequently, the requested reductions.
Cuestión planteada Aplicación de las reducciones previstas en los artículos 20.2.c) y 20.6 de la Ley del Impuesto sobre Sucesiones, en función del desempeño de funciones directivas por determinados miembros del grupo.
Para aplicar las reducciones del artículo 20.2.c) o 20.6 de la Ley 29/1987, es requisito previo que los elementos transmitidos gocen de la exención en el Impuesto sobre el Patrimonio. Esta exención requiere que la participación sea del 5% individual o del 20% conjuntamente con cónyuge, ascendientes, descendientes o colaterales de segundo grado. Al ser los sujetos colaterales de tercer grado, no forman el grupo de parentesco necesario para la exención. Asimismo, las funciones de dirección deben acreditarse mediante contrato o nombramiento para evitar dificultades ante la Administración.
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