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A query was raised regarding whether exemptions from Wealth Tax are maintained following an initial donation of company shares, and whether a subsequent donation allows for reductions in Gift and Inheritance Tax (ISD) and exemptions in Personal Income Tax (IRPF). The DGT indicates that Wealth Tax exemptions and ISD reductions depend on the assets being tied to economic activities and the fulfilment of management and remuneration requirements.
Cuestión planteada Si una vez realizada la primera donación, podrían considerarse exentas las participaciones sociales en el Impuesto sobre el Patrimonio. Además, se consulta si a la segunda donación le resultaría aplicable la reducción prevista en el artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones, así como lo establecido en el artículo 33.3.c) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
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