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A query was raised regarding the applicability of the reduction for the transfer of shares in Inheritance and Gift Tax. The DGT ruled that a prerequisite for this reduction is that the holdings must be exempt from Wealth Tax.
Cuestión planteada Procedencia de la aplicación de la reducción prevista en el artículo 20.2.c) de la Ley del Impuesto sobre Sucesiones y Donaciones en caso de fallecimiento del accionista mayoritario.
Para aplicar la reducción del artículo 20.2.c) de la Ley 29/1987, es requisito previo que los bienes transmitidos estén exentos en el Impuesto sobre el Patrimonio según el artículo 4.Ocho. Dos de la Ley 19/1991. En este caso, al no cumplir el consultante el porcentaje mínimo de participación ni formar grupo de parentesco con el titular, y al no ejercer el mayoritario funciones de dirección con la remuneración exigida, no procede la exención ni la reducción.
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