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V0036-15 9 January 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

The donation of shares to a nephew does not preclude the existence of capital gains or losses

The applicant asks whether donating shares to a nephew allows for the non-declaration of capital gains or losses for Personal Income Tax (IRPF) purposes. The Directorate General of Taxes (DGT) rules that this benefit only applies to transfers made to a spouse, descendants, or adoptees.

The question raised

Whether the provisions of Article 33.3.c) of the Personal Income Tax Law are applicable to the donation, which establishes the non-existence of capital gains or losses for the lucrative transfers of companies or shares referred to in paragraph 6 of Article 20 of the Inheritance and Gift Tax Law.

The DGT's ruling

La inexistencia de ganancia o pérdida patrimonial del artículo 33.3.c) de la LIRPF solo es aplicable si se cumplen los requisitos del apartado 6 del artículo 20 de la Ley del Impuesto sobre Sucesiones y Donaciones. Dado que dicho apartado solo contempla donaciones a favor del cónyuge, descendientes o adoptados, no es aplicable a una donación realizada a un sobrino.

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