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The DGT confirms that a 10-year holding period set by state law must be met for exemption from capital gains tax on share donations.
Cuestión planteada Si la aplicación de dicho precepto exige que el donatario mantenga las participaciones durante diez años como exige la Ley del Impuesto sobre Sucesiones y Donaciones, o durante cinco años como exige la normativa autonómica.
La exención en el IRPF del donante se aplica a las transmisiones referidas en el artículo 20.6 de la Ley 29/1987. Por tanto, para que no exista ganancia patrimonial, el donatario debe mantener lo adquirido y tener derecho a la exención en el Impuesto sobre el Patrimonio durante los diez años siguientes a la donación. Los requisitos de la normativa autonómica resultan irrelevantes para este precepto del IRPF.
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