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A married couple over 65 has enquired whether donating shares in their company to their children allows them to avoid paying capital gains tax under Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that the exemption applies provided the requirements of Article 20.6 of the Inheritance and Gift Tax Law are satisfied.
Cuestión planteada Si resultaría aplicable a la donación lo establecido en el artículo 33.3.c) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para que no exista ganancia o pérdida patrimonial en la transmisión de participaciones, deben cumplirse los requisitos del apartado 6 del artículo 20 de la Ley 29/1987. Es irrelevante si el donatario aplica o no la reducción en el Impuesto sobre Sucesiones y Donaciones, o si existen requisitos autonómicos distintos. Los elementos afectos a la actividad deben haber estado afectos ininterrumpidamente al menos cinco años antes de la transmisión.
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