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Consultants ask whether donation of shares maintains the reduction in Inheritance and Gifts Tax. The DGT responds that if the entity transfers its business line and its assets become predominantly cash or financial, it no longer meets the exemption criteria for Wealth Tax and loses the reduction.
Cuestión planteada Primero: Si se cumplen las condiciones para el acceso a la exención prevista en el artículo 4.Ocho.Dos de la LIP
Para mantener la reducción por donación de participaciones sociales, los donatarios deben conservar el derecho a la exención en el Impuesto sobre el Patrimonio. Si la entidad cesa su actividad económica, su tesorería y depósitos se consideran elementos patrimoniales no afectos. Si estos elementos superan la mitad del activo, la entidad no realiza actividad económica y se incumple el requisito de exención. Esto conlleva la obligación de ingresar la cuota del impuesto no ingresada más intereses de demora.
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