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A query was raised regarding the application of tax reductions for the donation of shares in a commercial entity. The DGT confirms that the 95% reduction may be applied to the value of the bare ownership and that remaining on the Board of Directors does not prevent the benefit.
Cuestión planteada Aplicabilidad de la reducción prevista en el artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones y del artículo 33.3.c) de la Ley 35/2006, de 28 de noviembre.
Es procedente la reducción del artículo 20.6 de la Ley 29/1987 sobre el valor de la nuda propiedad donada. No impide el beneficio que los donantes mantengan su pertenencia al Consejo de Administración, siempre que dejen de ejercer funciones de dirección y percibir remuneraciones por ellas. Respecto al IRPF, la reducción autonómica no es aplicable si no se cumple el plazo de mantenimiento de diez años exigido por la normativa estatal.
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