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A taxpayer inquired about the Personal Income Tax (IRPF) implications regarding the donation of company shares to their daughters. The Directorate General for Taxes (DGT) ruled that no capital gain or loss will arise provided the requirements set out in Article 20.6 of the Inheritance and Gift Tax Act are satisfied.
Cuestión planteada Tributación de la donación en el Impuesto sobre la Renta de las Personas Físicas.
La donación de participaciones genera una ganancia o pérdida patrimonial por la alteración en la composición del patrimonio. No obstante, no se estimará dicha ganancia o pérdida si se trata de transmisiones lucrativas de empresas o participaciones que cumplan los requisitos del artículo 20.6 de la Ley 29/1987. Para ello, es necesario que los donatarios mantengan lo adquirido y tengan derecho a la exención en el Impuesto sobre el Patrimonio durante diez años. El cumplimiento de estos requisitos es suficiente, siendo irrelevantes las normas autonómicas.
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