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The taxpayer asks whether a 95% reduction in Inheritance and Gift Tax can be applied to the donation of company shares. The DGT states that for this to apply, the shares must be exempt from Wealth Tax, which requires the company's leasing activity to be classified as an economic activity.
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.
Para aplicar la reducción del 95% en la donación de participaciones, debe cumplirse la exención en el Impuesto sobre el Patrimonio. En el caso de actividades de arrendamiento de inmuebles, esta actividad solo se considera económica si se utiliza, al menos, una persona empleada con contrato laboral y a jornada completa. Si la entidad gestiona un patrimonio inmobiliario sin cumplir este requisito de personal, no podrá acceder a la exención ni a la reducción de la donación.
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