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The taxpayer inquires about the valuation and application of reductions regarding the donation of bare ownership of shares and its subsequent consolidation. The DGT clarifies that the 95% reduction requires meeting the exemption requirements for Wealth Tax and explains how to tax the consolidation of ownership.
Cuestión planteada Valoración y liquidación en el Impuesto sobre Sucesiones y Donaciones de la adquisición de la nuda propiedad de las participaciones. Tributación en el momento de la consolidación del dominio. Aplicación de la reducción tanto en el momento de la adquisición de la nuda propiedad como en el caso de consolidación por fallecimiento del usufructuario. Percepción por el donante de remuneraciones por el desempeño de funciones directivas en entidad fillial.
Para la donación de nuda propiedad de participaciones, el valor es la diferencia entre el valor real y el usufructo. La reducción del 95% exige que el donante cumpla los requisitos de exención en el Impuesto sobre el Patrimonio. En la consolidación del dominio por fallecimiento del usufructuario, se tributa por el valor atribuido a la nuda propiedad en su constitución, aplicando el tipo medio de gravamen de aquel momento. Si la reducción no se agotó por insuficiencia de base, se podrá aplicar el resto en la consolidación.
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