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An elderly father over 65 has enquired whether his children can apply the reduction for the donation of shares in a family business. The DGT has ruled that this is possible provided the requirements of the Inheritance and Gift Tax Law are met and the exemption from Wealth Tax applies.
Question raised First: Whether the donees can apply the reduction established in article 20.6 of Law 29/1987.
To apply the 95% reduction in the tax base for the donation of shares, the donor must be 65 years of age or older (or have a disability) and cease to perform management functions and receive remuneration for them. The shares must be exempt from Wealth Tax pursuant to Law 19/1991. The donees must retain what was acquired and maintain the Wealth Tax exemption for ten years. If these requirements are met, there will be no capital gain or loss for the donor in Personal Income Tax.
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