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A query was raised regarding whether the 95% reduction in Inheritance and Gift Tax can be applied if the donor, after gifting their pharmacy, is hired as an assistant or auxiliary pharmacist. The DGT ruled that the donor must cease exercising management functions and receiving remuneration for them from the date of the transfer.
Cuestión planteada Posibilidad de aplicar la reducción prevista en el artículo 20.6 de la Ley del impuesto sobre Sucesiones y Donaciones, si tras la donación, la donante es contratada por el donatario bien como farmacéutica adjunta, bien como auxiliar de farmacia, antes de pasar a la situación de jubilación activa.
Para aplicar la reducción, si el donante ejerce funciones de dirección, debe dejar de ejercerlas y de percibir remuneraciones por dichas funciones desde la transmisión. La DGT no puede determinar si las labores de farmacéutica adjunta o auxiliar de farmacia implican o no funciones de dirección, pues es una valoración fáctica que debe realizar el órgano gestor según las circunstancias.
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