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A query was raised regarding the application of a reduction in Inheritance and Gift Tax following the donation of shares in a family company. The DGT clarifies that it is sufficient for one member of the kinship group to perform management functions and receive the required remuneration for all members to be entitled to the Wealth Tax exemption and, consequently, to the reduction.
Question posed: Applicability of the reduction provided for in Article 20.6 of the Inheritance and Gift Tax Law.
To access the 95% reduction in the tax base for the donation of shares, the exemption in Wealth Tax must be met. In the case of joint holdings, the required management functions and remunerations may be fulfilled by any of the members of the kinship group (spouse, ascendants, descendants, or second-degree collaterals). If this requirement is met by one of them, all members of the group are entitled to the exemption.
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