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A query is made as to whether the sale of shares between donees prior to the legal period affects the reduction for the donation of a family business. The DGT responds that the operation does not breach the permanence requirement if the acquisition value is maintained through equity elements.
Question posed: Whether the sale of shares between the donees before the expiration of the period required by Law would affect the permanence requirement and, consequently, the subsistence of the reduction provided for in Article 20.6 of the Inheritance and Gift Tax Law.
The requirement to maintain value demands its conservation during the legal period through equity elements that allow for the verification of its continuity. The sale of shares between siblings does not result in non-compliance with Article 20.6 of Law 29/1987, provided that the donee maintains the value for which the reduction was applied.
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