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A taxpayer over 65 has enquired about applying a reduction in Inheritance and Gift Tax regarding the donation of shares in a family business. The DGT clarifies that to apply this reduction, it is essential to meet the exemption requirements for Wealth Tax.
Cuestión planteada 1.) Aplicación de la reducción prevista en el artículo 20.6 de la Ley 29/1987 del Impuesto sobre Sucesiones y Donaciones.
Para aplicar la reducción del 95% en la base imponible por la transmisión inter vivos de participaciones (art. 20.6 LISD), es necesario que las participaciones gocen de la exención en el Impuesto sobre el Patrimonio prevista en el art. 4.8.2 de la LIP. La aplicación de la norma de no sujeción a IRPF por transmisiones lucrativas (art. 33.3.c LIRPF) se rige exclusivamente por los requisitos de la LISD, siendo irrelevantes los requisitos de la normativa autonómica.
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