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A taxpayer has enquired whether the donation of company shares allows for the application of Inheritance and Gift Tax reductions and the exemption from capital gains tax under Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that, provided the requirements of Wealth Tax regulations and the Inheritance and Gift Tax Law are met, the IRPF exemption is applicable.
Cuestión planteada Aplicación a la donación de participaciones de la reducción establecida en el artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones y de la exención prevista en el artículo 33.3.c) de la ley del impuesto sobre la Renta de las Personas Físicas.
Para aplicar la reducción del artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones, es condición necesaria que las participaciones gocen de la exención en el Impuesto sobre el Patrimonio. Si se cumplen los requisitos de dicha exención, se estima la inexistencia de ganancia o pérdida patrimonial en el IRPF para el donante, según el artículo 33.3.c) de la Ley del IRPF. El donatario se subroga en la posición del donante respecto a los valores y fechas de adquisición.
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