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A query was made regarding the applicability of the reduction under Article 20.2.c) of the Inheritance and Gift Tax Act for a family group owning a commercial entity. The Directorate General for Taxes (DGT) ruled that the reduction requires the transferred assets to have been exempt from Wealth Tax by the deceased.
Cuestión planteada Aplicabilidad de la reducción prevista en el artículo 20.2.c) de la Ley del Impuesto sobre Sucesiones y Donaciones.
La reducción del 95% en la base imponible de una adquisición mortis causa presupone que los elementos patrimoniales transmitidos estuvieran exentos en el Impuesto sobre el Patrimonio por parte del causante. Para que los sobrinos o tías puedan acceder a esta reducción, deben cumplir los requisitos de participación mínima y funciones de dirección con la remuneración exigida por la ley para gozar de la exención en el Impuesto sobre el Patrimonio.
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