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The applicant asks whether, following a total demerger, the newly formed companies retain their Wealth Tax exemptions and whether descendants can apply reductions to Inheritance and Gift Tax. The DGT rules that the exemption is maintained if the new entities carry out economic activities and that kinship-based reductions are applicable provided legal requirements are met.
Cuestión planteada Primera: Si despues de una escisión total, las dos nuevas sociedades escindidas pueden estar exentas del Impuesto sobre el Patrimonio.
Las nuevas sociedades filiales pueden mantener la exención en el Impuesto sobre el Patrimonio si cumplen los requisitos de realizar actividad económica según la normativa del IRPF. El socio de la holding puede beneficiarse de la exoneración de las acciones siempre que se mantengan los requisitos del artículo 4.ocho de la Ley 19/1991. En caso de transmisión gratuita de las acciones de la holding, los descendientes podrán aplicar las reducciones de la Ley del Impuesto sobre Sucesiones y Donaciones si cumplen las condiciones de parentesco y mantenimiento.
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