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A query was raised regarding the applicability of the tax reduction for the donation of shares in holding companies to children. The DGT ruled that this is possible provided the shares meet the exemption requirements for Wealth Tax and that conditions regarding age, management roles, and the maintenance of the acquisition are respected.
Cuestión planteada Aplicabilidad de la reducción prevista en el artíclo 20.6 de la Ley 29/1987, de 18 de diciembre, del Impuesto sobre Sucesiones y Donaciones.
La reducción del 95% en la base imponible por donación de participaciones exige que los elementos sean objeto de exención en el Impuesto sobre el Patrimonio. En el caso de holdings, no se computan como valores para determinar la actividad económica aquellos que otorguen al menos el 5% de los derechos de voto y se posean para dirigir la participación con medios materiales y personales. El donante puede seguir ejerciendo funciones directivas y percibiendo remuneraciones en una entidad distinta a la donada, como una filial.
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