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The taxpayer inquired whether a mortis causa gift of company shares involving immediate transfer is exempt from capital gains tax under Article 33.3.b) of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) ruled that the exemption for lucrative transfers due to death applies if the immediate transfer is subject to either a suspensive or resolutive condition.
Cuestión planteada Aplicación de lo dispuesto en el artículo 33.3.b) de la Ley 35/2006 a la donación mortis causa con transmisión de presente (de las reguladas en el Libro cuarto del Código Civil de Cataluña) por parte de la consultante a sus hijas de unas participaciones sociales.
La donación mortis causa se considera una transmisión lucrativa por causa de muerte siempre que la transmisión inmediata de los bienes esté sujeta a una condición suspensiva o resolutoria. Si la transmisión de derechos sobre los bienes se realiza de forma inmediata sin estar sujeta a condición alguna, tendrá efectos inter vivos y se aplicará el régimen de las transmisiones lucrativas de empresas o participaciones (art. 33.3.c LIRPF).
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