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A query was raised regarding whether the reduction for the donation of company shares is maintained if the assets consist of more than 50% non-business-related real estate. The DGT ruled that if the entity manages real estate or movable assets, the exemption from Wealth Tax is lost, and consequently, the reduction in Inheritance and Gift Tax is also lost.
Cuestión planteada 1.) Aplicación de la exención de las participaciones en el Impuesto sobre el Patrimonio, así como de la reducción prevista en el artículo 20.6 de la Ley 29/1987 del Impuesto sobre Sucesiones y Donaciones y en el artículo Diez.Bis. 5º de la Ley de la Generalitat Valenciana 13/1997, de 23 de diciembre, por la que se regula el tramo autonómico del Impuesto sobre la Renta de las Personas Físicas y restantes tributos cedidos. Aplicación de la exención y reducciones anteriores si cambiase la composición del activo de la entidad mercantil, pasando a tener al menos el 50 por ciento de su activo compuesto por inmuebles no afectos a actividades económicas.
Para aplicar la reducción del 95% en la donación de participaciones, es condición necesaria que el donante y el donatario tengan derecho a la exención en el Impuesto sobre el Patrimonio. Si más de la mitad del activo de la entidad está constituido por valores o elementos no afectos a actividades económicas durante más de 90 días, la entidad se considera que gestiona un patrimonio mobiliario o inmobiliario. En ese caso, la exención no alcanzará a la parte del valor de las participaciones correspondiente a dichos activos no afectos, afectando proporcionalmente a la reducción en el Impuesto sobre Sucesiones y Donaciones.
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