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A query was raised regarding the applicability of the reduction under Article 20.6 of the Inheritance and Gift Tax Act in the transfer of bare ownership of shares. The Directorate-General for Taxes (DGT) ruled that since the requirements for Wealth Tax exemption for those shares were not met, the reduction cannot be applied.
Cuestión planteada Aplicabilidad de la reducción del 95% prevista en el artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones.
Para aplicar la reducción del artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones, es necesario que se cumplan los requisitos de exención en el Impuesto sobre el Patrimonio respecto de la actividad de la entidad de la que se transmiten las participaciones. Los requisitos de naturaleza empresarial, porcentajes de participación y desempeño de funciones directivas remuneradas deben imputarse a la concreta actividad de la entidad cuya exención se pretende. El hecho de que el sujeto ejerza funciones directivas remuneradas en otra entidad de la estructura no sustituye el cumplimiento de estos requisitos en la entidad objeto de la transmisión.
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