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A query was raised regarding whether the reduction under Article 20.6 of the Inheritance and Gift Tax Law applies to the donation of shares in a commercial entity. The DGT indicates that the reduction is applicable provided that the requirements of said regulation and the exemption from Wealth Tax are satisfied.
Cuestión planteada Si procede la aplicación de la reducción prevista en el artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones.
La reducción del 95% en la base imponible por la transmisión inter vivos de participaciones a cónyuge, descendientes o adoptados requiere que las participaciones gocen de la exención en el Impuesto sobre el Patrimonio. Para ello, la entidad no debe tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario y el donatario debe mantener lo adquirido y cumplir con las condiciones de dirección y permanencia previstas en la ley.
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