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A query was raised regarding the applicability of the 95% reduction in Inheritance and Gift Tax for the donation of shares in an entity. The Directorate General of Taxes (DGT) ruled that since the donor does not meet the requirements for exemption from Wealth Tax in the donating entity, the reduction cannot be applied.
Cuestión planteada Aplicabilidad de la reducción prevista en el artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones.
La reducción del artículo 20.6 de la Ley 29/1987 exige como condición necesaria que las participaciones estén previamente exentas en el Impuesto sobre el Patrimonio. Para que exista dicha exención, el sujeto pasivo debe ejercer funciones de dirección en la entidad y percibir una remuneración que represente más del 50% de sus rendimientos empresariales, profesionales y de trabajo personal. Si el donante no cumple estos requisitos en la entidad que transmite, no procede la reducción en la donación.
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