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A pharmacist inquires whether they can apply the reduction for the transfer of a professional business if they donate 50% of their pharmacy to their son and sell the other 50%. The DGT responds that the reduction is applicable to the donated portion.
Question posed: Whether it would be possible to avail of the exemption established in Article 20.6 of Law 29/1987.
The 95% reduction of the acquisition value provided for in Article 20.6 of Law 29/1987 is applicable even if the transfer of the business is not total. The purpose of the rule is to facilitate the intergenerational transfer of economic activities, and the donation of a portion of a professional business fits this purpose, even if the other portion is transferred for consideration.
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