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A taxpayer over 65 donated their agricultural business to their children and inquired whether the Personal Income Tax (IRPF) exemption could be applied. The Directorate General for Taxes (DGT) ruled that no capital gain or loss will arise if 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 Ley del Impuesto sobre la Renta de las Personas Físicas.
Se estima la inexistencia de ganancia o pérdida patrimonial en las transmisiones lucrativas de empresas o participaciones que cumplan los requisitos del apartado 6 del artículo 20 de la Ley 29/1987. Esta aplicación es independiente de si el donatario aplica o no la reducción en la base imponible. Asimismo, resultan irrelevantes para este fin los requisitos que establezca la normativa autonómica.
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