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A taxpayer inquired whether they could apply the reduction for the donation of shares in a commercial entity while serving as sole administrator and commercial agent. The DGT ruled that the reduction is applicable provided the requirements for exemption from Wealth Tax are met.
Cuestión planteada Procedencia de la reducción prevista en la Ley del Impuesto sobre Sucesiones y Donaciones.
Para aplicar la reducción del 95% en la base imponible por donación de participaciones, es requisito previo que las mismas gocen de la exención en el Impuesto sobre el Patrimonio. En este caso, los rendimientos de la actividad profesional como agente comercial no computan para determinar si la remuneración por funciones de dirección supera el 50% de los rendimientos totales. Por tanto, si se cumplen los demás requisitos legales, procede la reducción.
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