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A taxpayer has enquired about the application of reductions in Inheritance and Gift Tax when donating a pharmacy business and an agricultural activity. The DGT clarifies that to access the 95% reduction, it is a prerequisite that these activities constitute the donor's main source of income.
Cuestión planteada Reducciones aplicables, de resultas de la donación, en el Impuesto sobre Sucesiones y Donaciones, tanto si la donación de las actividades es simultánea o solo se realiza una de ellas. Incidencia en el Impuesto sobre el Patrimonio y en el IRPF.
Para aplicar la reducción del 95% en la base imponible del Impuesto sobre Donaciones, es necesario que el donante tenga derecho a la exención en el Impuesto sobre el Patrimonio. Esto requiere que los bienes sean necesarios para una actividad habitual, personal y directa que constituya su principal fuente de renta. En caso de pluralidad de actividades, la principal fuente de renta se determina por el conjunto de los rendimientos de todas ellas. Si se cumplen estos requisitos y las condiciones del artículo 20.6 de la Ley 29/1987, la reducción procede tanto en donaciones individuales como simultáneas.
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