El momento de cumplimiento de los requisitos para la reducción del 95% en el ISD en donaciones de participaciones: STS de 9 de diciembre de 2024, rec. núm. 2347/2023

Abstract

The 1933/2024 ruling, issued by the Supreme Court on December 9, 2024, addresses a key issue in the application of the 95% reduction in the taxable base of the Inheritance and Gift Tax (ISD) in cases of donations of shares in commercial entities. The Court establishes that the requirements to apply this reduction must be met at the exact moment of the donation, and not at a later or earlier time, such as December 31 of the year the donation is made. This decision reinforces the instant accrual nature of the ISD and clarifies a controversy that has generated divergences in administrative and judicial practice. The ruling also provides a finalist interpretation of the law, emphasizing the objective of facilitating the transfer of family businesses but underscoring that the requirements must be strictly met.