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A query was raised regarding whether the donation of company shares to a daughter allows for the application of the reduction under Article 20.6 of the Inheritance and Gift Tax Act, even if the donor receives remuneration for being a member of the Board of Directors. The DGT determines that the reduction is applicable provided that all legal requirements are met.
Cuestión planteada Aplicabilidad de la reducción prevista en el artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones. Percepción por la donante de retribuciones estatutarias como miembro del Consejo de Administración.
La aplicación de la reducción del artículo 20.6 de la Ley 29/1987 no se ve afectada por el hecho de que la donante continúe percibiendo retribuciones estatutarias como miembro del Consejo de Administración. La mera pertenencia al Consejo de Administración no se entiende comprendida entre las funciones de dirección para efectos de la condición de dejar de ejercer y de percibir remuneraciones. Por tanto, si la donante no desempeña funciones directivas, puede percibir remuneraciones vinculadas exclusivamente a su condición de miembro del Consejo.
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