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A son inquired whether he could apply the 95% reduction to the taxable base when receiving a partial donation (40%) of his father's pharmacy. The Directorate General for Taxes (DGT) ruled that this is not possible, as the reduction requires the global transfer of the business or enterprise.
Cuestión planteada Si es posible la aplicación de la reducción en base imponible regulada en el artículo 20.6 de la Ley 19/1987 del Impuesto sobre Sucesiones y Donaciones a la donación planteada.
La reducción del 95% prevista en el artículo 20.6 de la LISD requiere la transmisión inter vivos de la empresa individual, el negocio profesional o de las participaciones de forma global. Al pretenderse una donación parcial de la farmacia y la constitución de una comunidad de bienes con el donante, no se cumple el requisito de transmitir la actividad económica unitariamente considerada. Por tanto, la operación proyectada no puede gozar de dicha reducción.
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