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A query was raised regarding the application of the reduction for the donation of business shares and the exemption from Wealth Tax. The DGT clarifies that both the exemption and the reduction must be applied proportionally to the assets effectively used for economic activity.
Cuestión planteada Aplicabilidad de la reducción prevista en el artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones, de la exención en el Impuesto sobre el Patrimonio y de la norma del artículo 33.3.b) de la Ley del Impuesto sobre la Renta de las Personas Físicas. Balance a considerar a efectos de la donación.
Para acceder a la reducción del artículo 20.6 de la Ley 29/1987, es requisito indispensable que los bienes donados gocen de la exención en el Impuesto sobre el Patrimonio. Esta exención se aplica proporcionalmente a los elementos patrimoniales que estén efectivamente afectos a la actividad económica. En el IRPF, el donatario se subroga en la posición del donante respecto a los valores y fechas de adquisición de los bienes.
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