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The inquirer asks whether the donation of shares from parents to children allows for the application of the reduction provided for in the Inheritance and Gift Tax Act. The DGT responds that, as a prerequisite for accessing this reduction, the shares must qualify for the exemption under Wealth Tax.
Cuestión planteada Si una eventual donación de participaciones de los padres a los hijos tendría derecho a la reducción prevista en la Ley del Impuesto sobre Sucesiones y Donaciones.
La reducción del 95% en la base imponible por la transmisión inter vivos de participaciones exige, como condición necesaria, que las mismas gocen de la exención en el Impuesto sobre el Patrimonio. Para ello, la entidad no debe tener como actividad principal la gestión de un patrimonio mobiliario o inmobiliario y el sujeto pasivo debe cumplir los requisitos de participación y funciones de dirección. Una vez cumplida la exención patrimonial, se deben observar los requisitos adicionales de edad o incapacidad del donante, el cese en funciones de dirección y el mantenimiento de la adquisición por parte del donatario durante diez años.
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