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A taxpayer inquired about whether the reduction in the taxable base applies to the donation of shares in a commercial entity to their children. The Directorate General for Taxes (DGT) confirmed that the reduction is applicable, provided the requirements of the Inheritance and Gift Tax Law are met and the previous exemption from Wealth Tax has been satisfied.
Cuestión planteada Aplicabilidad de la reducción prevista en el artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones.
Para aplicar la reducción del 95% en la transmisión inter vivos de participaciones a descendientes, debe concurrir la exención en el Impuesto sobre el Patrimonio. El donante debe tener 65 años o más (o incapacidad absoluta/gran invalidez) y, si ejerce funciones de dirección, debe dejarlas y dejar de percibirlas. El donatario debe mantener lo adquirido y tener derecho a la exención en el Impuesto sobre el Patrimonio durante diez años.
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