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A query was raised regarding whether the reduction for the acquisition of a business or professional activity applies to Inheritance and Gift Tax when inheriting agricultural assets. The Directorate-General for Taxes (DGT) ruled that it is not applicable because the assets do not meet the exemption requirements under the deceased's Wealth Tax.
Cuestión planteada Aplicabilidad de la reducción prevista en la Ley del Impuesto sobre Sucesiones y Donaciones en el caso de adquisición "mortis causa", bien por sí misma, bien mediante la creación de una Comunidad de Bienes junto con sus hermanos.
Para aplicar la reducción del 95% prevista en el artículo 20.2.c) de la Ley 29/1987, es condición necesaria que los elementos patrimoniales heredados gocen de exención en el Impuesto sobre el Patrimonio del causante. En este caso, los bienes no cumplen los requisitos de ser necesarios para una actividad ejercida de forma habitual, personal y directa, ni constituyen la principal fuente de renta del fallecido. Por tanto, no procede la reducción ni por la adquisición individual ni mediante la creación de una comunidad de bienes.
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