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A query is made regarding the application of the reduction under Article 20.6 of the Inheritance and Gift Tax Law for the donation of shares in a limited liability company. The DGT responds that the reduction shall be proportional to the exemption applicable in Wealth Tax.
Question raised: Application of the reduction provided for in Article 20.6 of the Inheritance and Gift Tax Law. Objective scope of the exemption. Absence of taxation in the donor's Personal Income Tax.
The reduction under Article 20.6 of Law 29/1987 shall be proportional to the effective exemption in Wealth Tax. The value of the shares shall be determined according to the proportion of assets required for the business or professional activity, less the debts thereof, in relation to the net equity of the entity. To the extent that said reduction is applicable, no capital gain or loss shall be deemed to exist for the donor for Personal Income Tax purposes.
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