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The taxpayer asks whether the donation of shares from her parents meets the requirements for the 95% reduction in Inheritance and Gift Tax (ISD), and whether contributing those shares to a holding company violates the obligation to maintain the acquired assets. The Directorate General for Tax (DGT) rules that the age and management function requirements are met, and that contributing to a holding company does not breach the maintenance requirement, provided that the value and the right to Wealth Tax exemptions are preserved.
Cuestión planteada - Cumplimiento de los requisitos previstos en el artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones para la aplicación de la reducción del 95% en la donación de las participaciones de las siete entidades.
Para la reducción del 95% en la donación de participaciones, es necesario que las participaciones estén exentas en el Impuesto sobre el Patrimonio. La aportación de las participaciones donadas a una sociedad holding no incumple la obligación de mantener lo adquirido, siempre que se mantenga el valor por el que se aplicó la reducción y el derecho a la exención en el Impuesto sobre el Patrimonio respecto de las nuevas participaciones. Para ello, la entidad receptora debe cumplir los requisitos de exención del Impuesto sobre el Patrimonio.
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