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A query was raised regarding whether the reduction for the donation of shares in a family business requires every donee to perform management functions. The DGT ruled that it is sufficient for one member of the kinship group to meet the management and remuneration requirements for all members to be entitled to the Wealth Tax exemption and, consequently, the reduction.
Cuestión planteada Aplicabilidad de la reducción prevista en el artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones.
Para acceder a la reducción del 95% en la base imponible por donación de participaciones, es requisito previo que las participaciones gocen de la exención en el Impuesto sobre el Patrimonio. Según la normativa, si la participación es conjunta con familiares, las funciones de dirección y las remuneraciones correspondientes deben cumplirse al menos en una de las personas del grupo de parentesco. Si se cumple este requisito en cualquiera de los donatarios, todos los integrantes del grupo tienen derecho a la exención y a la reducción.
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