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A query was raised regarding whether donating the bare ownership of commercial shares while retaining usufruct allows for a reduction in Inheritance and Gift Tax. The Directorate General for Taxes (DGT) ruled that the reduction is not applicable because the requirements for Wealth Tax exemption are not met.
Cuestión planteada Si la transmisión proyectada es asimilable a la donación de la propiedad plena y, en consecuencia, no genera ganancia o pérdida patrimonial a efectos del IRPF del donante.
Para aplicar la reducción del 95% en la base imponible por la transmisión de participaciones a descendientes, las mismas deben gozar de la exención en el Impuesto sobre el Patrimonio. Esta exención requiere que el sujeto pasivo ejerza funciones de dirección en la entidad y perciba una remuneración superior al 50% de sus rendimientos empresariales, profesionales y de trabajo personal. Al no cumplirse este requisito de dirección y remuneración, no procede la reducción, independientemente de si se transmite el dominio o la nuda propiedad.
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