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The taxpayer inquired how to regularise their IRPF situation if the donee fails to meet the requirements for the family business reduction applied to a gift of shares. The DGT ruled that the capital gain must be taxed in the tax year in which the non-compliance occurs.
Question posed: Method of regularizing the capital gain derived from the donation by the taxpayer.
If the right to the Personal Income Tax (IRPF) exemption is lost due to non-compliance with the requirements for the reduction in Inheritance and Gift Tax, the regularization must be carried out in the IRPF self-assessment for the tax period in which the non-compliance occurs. In said declaration, the tax liability derived from the unduly applied incentive in the year of the transfer must be included, together with late payment interest. When filed within the ordinary deadline, surcharges for late filing do not apply.
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