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A query was raised regarding whether the donation of rural estates owned under the community property regime by both spouses constitutes one or two donations for the purpose of applying tax reductions. The Directorate General of Taxes (DGT) ruled that these are considered two independent donations; therefore, each spouse must individually meet the necessary requirements.
Cuestión planteada Consideración como una o dos donaciones. Cumplimiento de los requisitos a efectos de la exención en el Impuesto sobre el Patrimonio y reducción del artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones.
Tras la anulación del artículo 38 del Reglamento del Impuesto de Sucesiones y Donaciones, la donación de bienes de la sociedad conyugal por ambos cónyuges se entiende como dos donaciones, donde cada uno dona su parte. En consecuencia, cada cónyuge debe cumplir por separado los requisitos de edad o incapacidad y el abandono de funciones directivas exigidos por el artículo 20.6 de la Ley 29/1987.
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