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A query was raised regarding whether the inclusion of a former donating partner as a Member of the Board of Directors affects the reduction for the donation of shares. The DGT ruled that mere membership of the Board does not imply management functions and does not breach the requirement to cease exercising such functions.
Question posed: Whether such a circumstance would affect the maintenance of the reduction applied in accordance with the Inheritance and Gift Tax Law. Whether, similarly, the change from joint Administrators to Managing Directors would affect the preservation of the reduction.
Mere membership in the Board of Directors is not understood as management functions. If the donor is a Member without executive powers, does not intervene in management, and does not receive remuneration, the requirement to cease exercising management functions is not breached. Likewise, a change in the designation of a management position does not, in itself, affect compliance with the requirement, which must be assessed objectively according to the nature of the managerial decisions.
What is published here, applied to a company or a specific case. The first meeting is free.
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