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A query was raised regarding whether shares held by a company in its own treasury must be included when calculating the shareholding percentages of its partners. The Directorate-General for Taxes (DGT) ruled that these shares should not be taken into account for determining such participation.
Cuestión planteada Procedencia de computar las acciones que tenga una sociedad en autocartera a efectos tanto del porcentaje de los socios y de su acceso a la exención en el Impuesto sobre el Patrimonio como para la aplicación de las reducciones de los apartados 2.c) y 6 del artículo 20 de la Ley del Impuesto sobre Sucesiones y Donaciones.
Las acciones en autocartera no deben computarse para determinar el porcentaje de participación del sujeto pasivo en el capital de la entidad a efectos de la exención del Impuesto sobre el Patrimonio. Al suspenderse los derechos políticos y reducirse la masa patrimonial y los fondos propios, la participación real de los socios se modifica. Por tanto, el acceso a la exención y las reducciones en el Impuesto sobre Sucesiones y Donaciones se calcularán sobre un valor que no incluya las acciones en autocartera.
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