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A taxpayer over the age of 65 wishes to donate a rural estate used for agricultural activities to their children. The Directorate General for Tax Affairs (DGT) has ruled that both the reduction in Inheritance and Gift Tax and the Income Tax exemption are applicable, provided all legal requirements are met.
Cuestión planteada Aplicación de la exención prevista en el artículo 33.3.c) de la Ley del Impuesto sobre la Renta de las Personas Físicas y de la reducción prevista en el artículo 20.6 de la Ley 29/1987, de 18 de diciembre, del Impuesto sobre Sucesiones y Donaciones, así como de la mejora de la Norma Autonómica de Andalucía.
Para aplicar la reducción del 95% en la base imponible del ISD, el donante debe tener 65 años o más y los bienes deben estar exentos en el Impuesto sobre el Patrimonio. Asimismo, se aplica la exención en el IRPF por la transmisión si los elementos patrimoniales han estado afectos a la actividad económica ininterrumpidamente durante al menos cinco años. Los donatarios deben mantener lo adquirido y el derecho a la exención en el Impuesto sobre el Patrimonio durante diez años.
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