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A taxpayer has enquired whether donating the life usufruct of shares allows for the application of the reduction in Inheritance and Gift Tax and the exemption from capital gains tax in Income Tax. The Directorate General of Taxes (DGT) has ruled that it is possible, provided that the requirements for exemption from Wealth Tax are met.
Cuestión planteada Si resulta aplicable a la donación la reducción establecida en el apartado 6 del artículo 20 de la Ley del Impuesto sobre Sucesiones y Donaciones y la exención de la ganancia patrimonial prevista en el artículo 33.3.c) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La donación del usufructo de participaciones sociales que cumpla los requisitos para la reducción del artículo 20.6 de la Ley 29/1987 tiene el mismo tratamiento fiscal que la transmisión de la plena propiedad. Esto implica que se aplica la reducción en la base imponible del Impuesto sobre Sucesiones y Donaciones y la exención de la ganancia patrimonial prevista en el artículo 33.3.c) de la LIRPF. Para ello, deben concurrir las condiciones de exención del Impuesto sobre el Patrimonio para el usufructo vitalicio.
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