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A query was raised regarding whether the donation of shares in a commercial entity to nephews and nieces allows for the 95% reduction in Inheritance and Gift Tax. The Directorate General of Taxes (DGT) ruled that for donations (inter vivos transfers), the reduction applies only to spouses, descendants, or adoptees, thereby excluding nephews and nieces.
Cuestión planteada Aplicabilidad de la reducción prevista en el artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones.
La reducción del 95% por transmisión de participaciones en favor de cónyuge, descendientes o adoptados no es aplicable a sobrinos en transmisiones inter vivos. En caso de adquisición mortis causa, si no existen descendientes o adoptados, la reducción podría extenderse a colaterales hasta el tercer grado, incluyendo sobrinos. No obstante, para cualquier aplicación de esta reducción, es requisito indispensable que las participaciones estuvieran exentas en el Impuesto sobre el Patrimonio.
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