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A query was raised regarding whether the donation of shares in a real estate leasing company to a nephew allows for a reduction in the taxable base. The Directorate General for Taxes (DGT) ruled that this is not possible due to the degree of kinship and because leasing activities do not qualify as an economic activity.
Cuestión planteada - Si con el contrato laboral de gestión de la sociedad que su tía tiene suscrito se considera cumplido el requisito regulado en el artículo 27.2 de la Ley 35/2006.
La reducción del artículo 20.6 de la LISD no es aplicable porque el adquirente es un sobrino y no cónyuge, descendiente o adoptado. Además, para que el arrendamiento de inmuebles sea actividad económica y acceda a la exención del Impuesto sobre el Patrimonio, se requiere emplear al menos a una persona con contrato laboral a jornada completa que sea ajena a la administración de la entidad. En este caso, al ser la propia administradora y titular quien gestiona mediante contrato laboral, no se cumple el requisito de infraestructura mínima.
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