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A query was raised regarding whether the requirements for the tax reduction under Article 20.6 of Law 29/1987 must be met jointly or separately when donating shares held under a community property regime. The Directorate General of Taxes (DGT) ruled that the donation is deemed to be made based on the individual ownership of the donating spouse.
Cuestión planteada Consideración del porcentaje que pretende donarse de forma individualizada en el donante o de forma conjunta con su cónyuge al formar parte los bienes donados del régimen económico de la sociedad de gananciales. En este último caso, si cada accionista tiene que cumplir de forma separada los requisitos previstos en el artículo 20.6 de la Ley 29/1987, del Impuesto sobre Sucesiones y Donaciones.
En la donación de bienes gananciales efectuada por uno solo de los cónyuges, el porcentaje donado se refiere íntegramente a su titularidad individual. Por tanto, los requisitos para la reducción del artículo 20.6 de la Ley 29/1987 deben predicarse exclusivamente respecto de dicho cónyuge. Tras la transmisión, los bienes donados dejarán de tener naturaleza de gananciales.
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