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A consultation was made regarding the applicability of the reduction under Article 20.2.c) of the Inheritance and Gift Tax Law to shares in a Mexican entity. The Directorate General for Taxes (DGT) ruled that it is not applicable because the deceased did not pay Spanish Wealth Tax on those specific shares.
Cuestión planteada Aplicación de la reducción prevista en el artículo 20.2.c) de la Ley del Impuesto sobre Sucesiones y Donaciones.
Para aplicar la reducción sucesoria del artículo 20.2.c) de la Ley 29/1987, es requisito previo que los bienes gocen de la exención en el Impuesto sobre el Patrimonio. Esto exige que el titular esté sujeto al impuesto por obligación personal o real respecto de dichos bienes. Si el causante solo tributa por obligación real por otros bienes distintos a las participaciones, no tiene derecho a la exención y, por tanto, no procede la reducción.
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