Transmisión mortis causa de participaciones en entidadesalgunas cuestiones controvertidas

Abstract

This article addresses some of the most controversial practical issues arising from the application of the tax benefit of Article 20.2.c) of the Inheritance and Gift Tax Law, in relation to the transfer of shares by ascendents to descendents. As will be analyzed, the most problematic aspects of this tax advantage have been generated as a consequence of the referral of that article to article 4. Ocho of Law 19/1991. As a consequence, the application of the reduction of the tax base of the inheritance tax is subordinated to the fulfillment of the requirements that the Net Wealth Tax establishes to consider that such shares or stakes are exempt from taxation.