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V0011-20 9 January 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

No capital gains tax on share donations if requirements of Art. 20.6 ISD Law are met

A query was raised regarding whether the donation of company shares by parents over 65 to their children allows for the non-declaration of capital gains in Personal Income Tax (IRPF). The DGT ruled that Article 33.3.c) of the LIRPF applies, provided the requirements of Article 20.6 of the Inheritance and Gift Tax Law are satisfied.

The question raised

Si resulta aplicable a la donación lo establecido en el artículo 33.3.c) de la Ley del Impuesto sobre la Renta de las Personas Físicas.

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