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The DGT confirms that the 95% LISD reduction applies only if the LISD conditions are met and the recipient has patrimony tax exemption rights for ten years.
Question posed Treatment regarding the treatment for Inheritance and Gift Tax purposes of the donation received by the taxpayer of the social shares of company A owned by his parents. Specifically, it is intended to determine whether said transfer complies with the requirements of article 20.6 of the LISD, for the purpose of applying the 95 percent state reduction.
To apply the 95% reduction provided for in Article 20.6 of the LISD, the donee must be entitled to the exemption from Wealth Tax pursuant to Article 4.Eight.Two of the LIP for ten years. This requires that the entity does not primarily manage movable or immovable property, that the participation is a minimum of 5% individually or 20% jointly, and that management functions are exercised with the corresponding remuneration. In the specific case, the DGT indicates that, provided these requirements and those regarding the age and functions of the donors are met, the reduction shall be applicable.
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