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A query was raised regarding which period should be used to calculate an executive's income to meet the requirements for the family business relief in Inheritance and Gift Tax. The DGT ruled that the financial year preceding the donation must be taken into account.
Cuestión planteada Cómputo de las rentas obtenidas por directivo a efectos de la exención en el Impuesto sobre el Patrimonio en cuanto requisito previo para la reducción prevista en el artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones.
Para aplicar la reducción del artículo 20.6 de la Ley 29/1987, el cómputo de las rentas percibidas por la persona con funciones directivas debe basarse en el periodo impositivo anterior a la donación. Esto se debe a que la donación no interrumpe el periodo impositivo del IRPF. Asimismo, para el cumplimiento de la actividad económica, debe tomarse el ejercicio anterior para evitar que la reducción dependa del siguiente devengo del Impuesto sobre el Patrimonio.
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