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The inquirer asks whether the donation of shares in real estate management companies by their parents can benefit from a tax reduction. The DGT rules that to access the reduction under Inheritance and Gift Tax, the donors must first qualify for the exemption under Wealth Tax.
Question raised 1.- Whether the father's retirement status allows for the tax reduction in the transfer by donation provided for in Article 20.6 of the LISD, regarding his shares.
To apply the 95% reduction on the donation of shares, the donors must be entitled to the exemption from Wealth Tax pursuant to Article 4.Eight.Two of the LIP. For the real estate leasing activity to be considered an economic activity, it must have at least one employee under a full-time employment contract. Furthermore, the taxpayer must perform management functions receiving remuneration exceeding 50% of their business, professional, and personal work income. Finally, the donees must retain the acquired assets and be entitled to the exemption from Wealth Tax for ten years.
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