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A taxpayer inquired whether donating the bare ownership of shares in a real estate company allows for exemption from capital gains tax. The DGT ruled that the Personal Income Tax (IRPF) exemption applies provided the requirements of Article 20.6 of the Inheritance and Gift Tax Law are satisfied.
Cuestión planteada Si resulta aplicable a la donación lo establecido en el artículo 33.3.c) de la LIRPF.
Para que no exista ganancia o pérdida patrimonial en la transmisión de participaciones, deben cumplirse los requisitos del apartado 6 del artículo 20 de la Ley 29/1987. Esto incluye que el donante tenga 65 años o más y que, si ejerce funciones de dirección, deje de ejercerlas y de percibirlas tras la transmisión. La aplicación de esta exención en el IRPF es independiente de si el donatario aplica o no la reducción en el ISD.
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