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A family has requested a ruling regarding the taxation of the donation of shares in a commercial entity. The DGT has determined that the Wealth Tax exemption and the 95% reduction in Inheritance and Gift Tax are applicable, provided that the requirements are met at the time of the donation.
Cuestión planteada Tributación en los impuestos sobre el Patrimonio, Sucesiones y Donaciones, Transmisiones Patrimoniales y Actos Jurídicos Documentados, sobre la Renta de las Personas Físicas y respecto de los puntos territoriales de conexión.
Para la exención en el Impuesto sobre el Patrimonio, no se computarán como activos no afectos los financieros cuyo precio de adquisición no supere los beneficios no distribuidos de actividades económicas (con límite de los últimos 10 años). Los requisitos de la estructura del balance deben cumplirse en el momento de la formalización de la donación. En el IRPF, se presumirá que no hay ganancia o pérdida patrimonial para los donantes. La donación de acciones no está sujeta al ITPAJD por ser a título gratuito, por lo que no aplica la exención del mercado de valores.
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