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A query was raised regarding the exemption from Wealth Tax on shares in an entity and the application of donation reductions in Cantabria. The DGT confirms that the kinship group meets the requirements for the wealth tax exemption, but clarifies that a donation to a sibling does not allow for the non-taxability of capital gains under Personal Income Tax (IRPF).
Cuestión planteada Exención de los socios en el Impuesto sobre el Patrimonio, aplicabilidad de la reducción establecida en la normativa autonómica cántabra al ser el donatario residente en dicha Comunidad y de la norma del artículo 33.3.c) de la Ley del IRPF.
Los socios tienen derecho a la exención en el Impuesto sobre el Patrimonio si la entidad tiene actividad empresarial, la participación es mínima del 5% individual o 20% conjunta con familiares, y se ejercen funciones de dirección con remuneración superior al 50% de los rendimientos. Respecto al IRPF, la donación a un hermano no permite aplicar la inexistencia de ganancia patrimonial del artículo 33.3.c) de la Ley 35/2006, ya que dicha norma solo contempla cónyuge, descendientes o adoptados.
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