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A taxpayer has inquired whether a 95% reduction can be applied to the taxable base of a gift of company shares. The Directorate General of Taxes (DGT) states that this is only possible if the shares are exempt from Wealth Tax and if specific requirements regarding age, management roles, and economic activity are met.
Cuestión planteada Cumplimiento de las condiciones previstas en el artículo 20.6 de la Ley 19/1987 del Impuesto sobre Sucesiones y Donaciones para aplicar la reducción del 95 por ciento de la base imponible en la donación planteada.
La reducción del 95% en la donación de participaciones exige que el donante tenga la exención en el Impuesto sobre el Patrimonio y que el donatario la mantenga por diez años. Para que la actividad de arrendamiento de inmuebles sea considerada actividad económica a efectos de dicha exención, debe contar con al menos un empleado con contrato laboral y a jornada completa. El cumplimiento de la reducción también requiere que el donante tenga 65 años o incapacidad permanente, y que deje de ejercer funciones de dirección.
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