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A query was made regarding the tax treatment of donating shares to children following a previous non-monetary contribution. The DGT ruled that the donation triggers a capital gain or loss and warned that if the primary motive is tax advantage, the special regime applied to the previous contribution could be invalidated.
Cuestión planteada Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas de dicha operación.
La donación de participaciones sociales genera una ganancia o pérdida patrimonial al alterar la composición del patrimonio del donante. El importe se calcula por la diferencia entre el valor de adquisición y el de transmisión, aplicando las reglas de transmisiones a título lucrativo. No se computarán pérdidas patrimoniales por transmisiones lucrativas. Si el motivo de la aportación previa fue la ventaja fiscal y no motivos económicos válidos, podría negarse la aplicación del régimen especial de la LIS.
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