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A Spanish resident asks whether a 95% reduction on the donation of shares to their father, a Russian resident, can be applied. The DGT responds that it is not possible because the donor is not subject to Wealth Tax in Spain under the Double Taxation Agreement.
Cuestión planteada Aplicación de la reducción prevista en el artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones a la donación planteada.
Para aplicar la reducción del 95% en la donación de participaciones, es condición necesaria que las mismas tengan derecho a la exención en el Impuesto sobre el Patrimonio. Dado que el donante es residente en Rusia, según el Convenio de Doble Imposición, sus participaciones no pueden someterse a imposición en España. Al no haber sujeción al Impuesto sobre el Patrimonio, no se cumple el requisito de exención necesario para la reducción.
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