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A query is made regarding the applicability of the reduction provided in Article 20.6 of the Inheritance and Gift Tax Law to the donation of an agricultural holding. The DGT responds that said reduction may be applied provided that the requirements regarding the age or incapacity of the donor, the cessation of management functions, and the maintenance of the Wealth Tax exemption by the donee are met.
Question posed: Applicability of the reduction provided for in Article 20.6 of Law 29/1987, of December 18, on Inheritance and Gift Tax.
The 95% reduction of the acquisition value in inter vivos transfers of companies or professional businesses to spouses or descendants requires that the donated assets be exempt from Wealth Tax. The donor must be 65 years of age or have a permanent disability, and if they perform management functions, they must cease such functions and their remuneration. The donee must maintain the acquired assets and preserve the Wealth Tax exemption for ten years.
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