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A taxpayer over 65 and a member of a Board of Directors intends to donate company shares to their children. The DGT has ruled that the capital gains tax exemption cannot be applied because the donor will neither cease their management duties nor stop receiving remuneration for them.
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 teniendo en cuenta que no va a dejar de ejercer funciones de dirección ni dejar de percibir remuneraciones por el ejercicio de dichas funciones desde el momento de la transmisión.
La exención del artículo 33.3.c) de la LIRPF requiere el cumplimiento estricto del artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones. Si el donante no deja de ejercer funciones de dirección y de percibir remuneraciones por las mismas al momento de la transmisión, no se cumplen los requisitos estatales para la exención. En este caso, la mera pertenencia al Consejo de Administración no se considera función de dirección, pero si se cumplen los otros requisitos de dirección y remuneración, su continuidad impide la exención.
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