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A taxpayer received donated shares with a reduction in Inheritance and Gift Tax; however, following a corporate spin-off, they no longer met the exemption requirements for Wealth Tax. The DGT clarifies how this non-compliance affects the acquisition value of the shares for Personal Income Tax purposes.
Cuestión planteada Valor de adquisición de las participaciones sociales transmitidas en 2016.
El incumplimiento de los requisitos del artículo 20.6 de la LISD supone la pérdida total de la reducción, sin admitirse incumplimientos parciales o temporales. Si los requisitos no se cumplen, el donatario debe tributar por la ganancia o pérdida patrimonial tomando como valor de adquisición el valor de las participaciones a efectos del Impuesto sobre Sucesiones y Donaciones y como fecha de adquisición la de la donación. No obstante, si el derecho de la Administración para determinar la deuda del donante ha prescrito, la exención de la ganancia patrimonial del donante será válida y el donatario se subrogará en la posición del donante respecto al valor y fecha de adquisición.
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