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A taxpayer inquired whether they could apply for Income Tax (IRPF) exemption and reductions in Inheritance and Gift Tax following the donation of company shares. The Tax Agency ruled that, as the donor receives no remuneration for management duties, they do not meet the requirements for Wealth Tax exemption and therefore cannot access the requested tax benefits.
Cuestión planteada Aplicación de la exención prevista en el artículo 33.3.c) de la Ley del Impuesto sobre la Renta de las Personas Físicas y de la reducción prevista en el artículo 20.6 de la Ley 29/1987, de 18 de diciembre, del Impuesto sobre Sucesiones y Donaciones.
Para aplicar la reducción en el Impuesto sobre Sucesiones y Donaciones, el donante debe tener derecho a la exención en el Impuesto sobre el Patrimonio. Esta exención requiere que, en participaciones conjuntas con familiares, al menos uno ejerza funciones de dirección percibiendo una remuneración superior al 50% de sus rendimientos empresariales, profesionales y de trabajo personal. Al no percibir remuneración el donante por su cargo de administrador, no se cumple este requisito y se inaplica tanto la reducción en el Impuesto sobre Sucesiones como la exención en el IRPF.
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