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A father and son, partners in a legal services firm, inquired whether they could apply the reduction for the donation of shares. The DGT ruled that they cannot, as their professional remuneration does not meet the management functions requirement stipulated by Wealth Tax regulations.
Cuestión planteada 1.) Aplicación de la reducción prevista en el artículo 20.6 de la Ley 29/1987 del Impuesto sobre Sucesiones y Donaciones.
Para aplicar la reducción del artículo 20.6 de la LISD, es condición necesaria que las participaciones gocen de la exención en el Impuesto sobre el Patrimonio. En este caso, las retribuciones por la actividad de procurador no se consideran rendimientos de una actividad ejercida de forma habitual, personal y directa por el sujeto pasivo según la LIP. Al no cumplirse el requisito de que las funciones de dirección representen más del 50% de los rendimientos, no procede la reducción en el Impuesto sobre Sucesiones ni la exención en el IRPF del artículo 33.3.c).
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