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A query was raised regarding the applicability of the reduction for the donation of shares in a family business. The DGT clarifies that to access the exemption from Wealth Tax, it is sufficient for one member of the kinship group to perform management functions and receive the required remuneration.
Question posed: Applicability of the reduction provided for in Article 20.6 of the Inheritance and Gift Tax Law.
In order for the donation of shares to be entitled to the 95% reduction provided for in Article 20.6 of Law 29/1987, the exemption from Wealth Tax must be met. This exemption applies if the management functions and the corresponding remunerations are exercised 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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