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A query is made regarding the application of reductions for the donation of shares in a commercial entity. The DGT clarifies that to access the state reduction, it is a prerequisite that the shares benefit from the exemption in Wealth Tax.
Question raised: Exemption in Wealth Tax. Application of the reductions provided for in the Inheritance and Gift Tax Law, both in article 20.2.c) of Law 29/1987 and in the Asturian regional regulations. Applicability of article 33.3.c) of Law 35/2006, of November 28.
The 95% reduction in the tax base for the donation of shares requires that the donated elements are entitled to the exemption in Wealth Tax. Said exemption is proportional to the level of use of the assets for economic activity. If these requirements are met, the presumption of the non-existence of capital gains or losses in Personal Income Tax would also be applicable.
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