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A query was raised regarding whether the reduction under Article 20.6 of Law 29/1987 applies to the donation of an agricultural and livestock business to a child. The DGT indicates that it is applicable provided that the requirements regarding the donor's age or incapacity are met, the donor ceases to hold management functions, and the donee maintains the exemption from Wealth Tax.
Cuestión planteada Aplicabilidad de la reducción prevista en el artículo 20.6 de la Ley 29/1987, de 18 de diciembre, del Impuesto sobre Sucesiones y Donaciones
La reducción del 95% del valor de adquisición en transmisiones inter vivos de empresas o negocios profesionales requiere que el donante tenga 65 años o incapacidad absoluta/gran invalidez. Además, el donante debe dejar de ejercer funciones de dirección y el donatario debe mantener lo adquirido y conservar la exención en el Impuesto sobre el Patrimonio durante diez años. La aplicación de esta reducción exige la previa exención en el Impuesto sobre el Patrimonio de los bienes transmitidos.
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