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The inquiry examines whether the family business reduction in Inheritance Tax applies following the resignation of a CEO and the death of a shareholder. The DGT rules that, if the deceased was not the executive, compliance with remuneration requirements must be assessed based on the last complete tax period prior to the death.
Cuestión planteada Si, de cesar en 2014 de uno de los Consejeros Delegados -pasando a ser la consultante Consejera Delegada única- y fallecer uno de los accionistas, distinto de la consultante, sería de aplicación la reducción prevista en la Ley del Impuesto sobre Sucesiones y Donaciones.
Cuando el fallecido no es la persona que ejerce funciones directivas, no se produce interrupción del periodo impositivo del IRPF del causante. Por tanto, el cómputo de las rentas percibidas por el directivo y el cumplimiento de los requisitos legales se realizará en función del último periodo impositivo anterior al año del fallecimiento. Si en dicho año se cumplen los requisitos, los familiares previstos en la ley tendrían derecho a la reducción del 95% prevista en el artículo 20.2.c) de la Ley 29/1987.
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