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A query was made regarding the valuation of donated shares and the taxation of dividends from a family-owned company (sociedad patrimonial). The Directorate General for Taxes (DGT) ruled that dividends from such companies are exempt from Personal Income Tax (IRPF) and that the donee subrogates into the donor's original acquisition value and date.
Question raised: Inquiry regarding the valuation applicable to shares acquired by donation for the purposes of future transfers, and the taxation of dividends corresponding to said shares originating from reserves generated in 2004 and 2005.
Los dividendos de sociedades patrimoniales no se integran en la renta del IRPF y no están sujetos a retención. El donatario se subroga en la posición del donante, manteniendo la fecha y el valor de adquisición, el cual se integra por el precio pagado más los beneficios sociales no distribuidos durante el régimen de sociedad patrimonial. La distribución de dividendos no afecta al requisito de mantenimiento del valor exigido para la reducción por donación de empresas.
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