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A query was made regarding the requirements for applying a reduction in Inheritance and Gift Tax following the donation of shares in a commercial entity. The Directorate General for Taxes (DGT) indicates that, based on the facts described, both the Wealth Tax exemption for the donor and the requirements for the donee's reduction are met.
Question raised: Compliance with the requirements for the application of the reduction provided for in the Inheritance and Gift Tax Law, with special reference to the requirements established by Article 4.Eighth of the Wealth Tax Law.
To apply the 95% reduction in the tax base for the donation of shares, the donor must be 65 years of age or have a permanent disability, relinquish management functions, and the entity must meet the exemption requirements for Wealth Tax. The donee must maintain the acquired assets and be entitled to the Wealth Tax exemption for ten years. In this specific case, the requirements for the donor's exemption and the donee's reduction are met.
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