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A taxpayer requested clarification regarding the Personal Income Tax (IRPF) implications of donating company shares to her daughters. The Directorate General for Taxes (DGT) ruled that, as the age requirements for exemption are not met, the transaction results in a capital gain or loss.
Question posed: Taxation of the donation under Personal Income Tax.
The donation of shares generates a capital gain or loss by altering the composition of the assets. The amount is determined by the difference between the transfer and acquisition values. In this case, as the donor is under 65 years of age, the exemption provided in Article 33.3.c) of the Personal Income Tax Law (LIRPF) does not apply. The resulting gain shall be included in the savings tax base.
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