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A married couple inquired whether donating shares in their real estate development companies allows for the 95% reduction in Inheritance and Gift Tax. The Directorate General of Taxes (DGT) clarified that a necessary condition for this is that the shares must be exempt from Wealth Tax, which depends on whether the assets are tied to the economic activity in accordance with Personal Income Tax regulations.
Cuestión planteada 1.) Aplicación de la reducción prevista en el artículo 20.6 de la Ley 29/1987 del Impuesto sobre Sucesiones y Donaciones. Además, se cuestiona si los inmuebles afectos a la rama de actividad de promoción inmobiliaria de ambas sociedades se pueden entender afectos a la actividad y por lo tanto no perjudican el acceso y alcance de la exención de las participaciones en el Impuesto sobre el Patrimonio.
La reducción del artículo 20.6 de la LISD exige como condición necesaria que las participaciones donadas gocen de la exención en el Impuesto sobre el Patrimonio. Para determinar si los elementos patrimoniales están afectos a la actividad económica y así cumplir la exención, se debe remitir a lo dispuesto en el Impuesto sobre la Renta de las Personas Físicas. La DGT no puede pronunciarse sobre si unos inmuebles específicos son necesarios para la actividad, debiendo valorarse la adecuación y proporcionalidad de dichos activos en una inspección.
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