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The DGT confirms that a donor does not lose the 95% reduction on inheritance and donations tax if receiving remuneration for directorial functions in subsidiary companies, provided they no longer exercise directorial roles in the donated entity.
Cuestión planteada Si la percepción de remuneraciones por el donante en entidades filiales afectaría al mantenimiento de la reducción prevista en el artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones y a la presunción establecida en el artículo 33.3.c) de la Ley del IRPF.
El desempeño de funciones directivas remuneradas en entidades distintas a la objeto de la donación es irrelevante para mantener la reducción prevista en el artículo 20.6 de la Ley 29/1987. Los requisitos de la actividad empresarial y el desempeño de funciones directivas deben imputarse a la actividad concreta de la que se pretende la exención. Asimismo, se mantiene la presunción de inexistencia de ganancia o pérdida patrimonial en el IRPF si se cumplen los requisitos de la donación.
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