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The taxpayer asks whether donating shares in a holding company allows for an Income Tax exemption. The DGT rules that if the requirements for reduction under Inheritance and Gift Tax and exemption under Wealth Tax are met, the Income Tax exemption shall apply.
Cuestión planteada Aplicación de la exención prevista en el artículo 33.3.c) de la Ley del Impuesto sobre la Renta de las Personas Físicas y de la reducción prevista en el artículo 20.6 de la Ley 29/1987, de 18 de diciembre, del Impuesto sobre Sucesiones y Donaciones
La exención del artículo 33.3.c) de la LIRPF procede cuando concurren los requisitos de la reducción del artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones. Esto requiere que la entidad cumpla las condiciones de exención en el Impuesto sobre el Patrimonio, como no tener por actividad principal la gestión de un patrimonio mobiliario o inmobiliario y que el sujeto pasivo ejerza funciones de dirección con la remuneración correspondiente.
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