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A query was raised regarding the application of the reduction under Article 20.6 of the Inheritance and Gift Tax Act to the donation of bare ownership of an agricultural and livestock business. The DGT ruled that the reduction is applicable provided that the requirements regarding the donor's age or incapacity are met, the donor ceases to hold management functions, and the donee maintains the exemption from Wealth Tax.
Cuestión planteada Aplicabilidad de la reducción prevista en el artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones
Para aplicar la reducción del 95% en la base imponible, los bienes donados deben estar exentos en el Impuesto sobre el Patrimonio. El donante debe tener 65 años o más, o estar en situación de incapacidad permanente absoluta o gran invalidez, y dejar de ejercer funciones de dirección y percibir sus remuneraciones. El donatario debe mantener lo adquirido y el derecho a la exención en el Impuesto sobre el Patrimonio durante diez años.
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