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A query was raised regarding whether heirs can apply the family business reduction if they were neither owners nor managers prior to the deceased's death. The DGT has ruled that they can, provided the deceased met the exemption requirements for Wealth Tax.
Cuestión planteada Aplicabilidad de la reducción prevista en el artículo 20.2.c) de la Ley del Impuesto sobre Sucesiones y Donaciones. Exigencias de titularidad de acciones, funciones directivas y remuneraciones con ocasión del fallecimiento del causante.
La reducción del 95% del artículo 20.2.c) de la Ley 29/1987 requiere que el causante cumpliera los requisitos de exención en el Impuesto sobre el Patrimonio. No es necesario que los herederos fueran titulares de las acciones antes del fallecimiento, ni que ejerzan funciones directivas o perciban remuneraciones tras la adquisición. El requisito de mantenimiento de diez años se refiere al valor de la adquisición, permitiéndose la enajenación si el valor se mantiene en otros bienes patrimoniales.
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