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A query is made regarding the applicability of the 95% reduction in Inheritance and Gift Tax for the transfer of shares in a company dedicated to real estate leasing. The DGT indicates that to access said reduction, it is a necessary condition that the donor be entitled to the exemption from Wealth Tax.
Question posed: Applicability of the reduction provided for in the Inheritance and Gift Tax Law.
The 95% reduction in the tax base for the donation of shares requires that the donor be entitled to the exemption from Wealth Tax pursuant to Article 4.Eight.Two of Law 19/1991. For a commercial entity to enjoy said exemption, its main activity cannot be the management of real estate assets and it must comply with requirements regarding minimum participation, management functions, and remuneration. As it is not known whether these requirements are met nor the nature of the entity's employment contract, the eligibility for the reduction cannot be determined.
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