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A mother and her children ask whether donating shares in a family business allows a 95% reduction in Inheritance and Gift Tax, and whether a subsequent non-monetary contribution to a holding company affects this reduction. The DGT confirms that the reduction applies and that the later corporate contribution does not invalidate it, provided the exemption conditions in the Wealth Tax remain met.
Cuestión planteada Si a la donación le es de aplicación lo estipulado en el artículo 20.6 de la Ley del Impuesto de Sucesiones y Donaciones. Si se pierde esta reducción como consecuencia de la realización de la aportación no dineraria simultánea.
La donación de participaciones permite la reducción del artículo 20.6 de la LISD si se cumplen los requisitos de edad, funciones de dirección y mantenimiento de la exención en el Impuesto sobre el Patrimonio. La posterior aportación no dineraria no afecta a dicha reducción siempre que se mantenga el valor de adquisición y la exención patrimonial. Para el régimen especial de la LIS, se entiende cumplido el año de tenencia si las participaciones donadas ya tenían más de un año en manos de la donante. Los motivos de racionalización organizativa se consideran económicos válidos para evitar el régimen de fraude fiscal.
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