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The applicant inquires whether the donation of shares allows for reductions in Inheritance and Gift Tax and how this affects the taxation of subsequent contributions to companies. The DGT confirms that the requirements for the inheritance tax reduction are met and that the contribution to companies may qualify for the special Capital Gains Tax regime provided there are valid economic reasons.
Cuestión planteada 1) Si la operación de donación se encuentra incluida en lo dispuesto en la Ley 29/1987, de 18 de diciembre, del Impuesto sobre Sucesiones y Donaciones, artículo 20.6 y por tanto aplicable una reducción en la base imponible del 95% del valor de adquisición de las participaciones donadas para determinar la base liquidable.
La donación de participaciones de la entidad matriz reúne los requisitos para la reducción del artículo 20.6 de la Ley 29/1987, sin que la posterior aportación a sociedades afecte a dicho derecho si se mantiene el valor de adquisición. La aportación de participaciones a sociedades de nueva creación o preexistentes puede acogerse al régimen especial del TRLIS si el aportante mantiene al menos un 5% de los fondos propios y la operación tiene motivos económicos válidos. En el IRPF, no habrá ganancia o pérdida patrimonial para el donante si se cumplen los requisitos de la Ley 29/1987, independientemente de la aplicación de la reducción por la normativa autonómica.
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