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A query was raised regarding whether receiving a life annuity after serving in a management role prevents the application of the 95% reduction on the donation of shares. The DGT ruled that the requirement is met provided the donor effectively ceases their duties and stops receiving remuneration for performing them.
Cuestión planteada Cumplimiento de las condiciones previstas en el artículo 20.6 de la Ley 19/1987 del Impuesto sobre Sucesiones y Donaciones para aplicar la reducción del 95 por ciento de la base imponible en la donación planteada.
Para aplicar la reducción del 95% en la donación de participaciones, el donante debe cesar en sus funciones de dirección y dejar de percibir remuneraciones por dicho ejercicio. La percepción de rentas vitalicias, pensiones de jubilación o ingresos que traigan causa de haber desempeñado funciones en el pasado no impide la reducción, siempre que no exista un ejercicio efectivo de las funciones de dirección.
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