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A query was raised regarding whether the exemption from capital gains tax in IRPF for corporate donations applies if the requirements of the Inheritance and Gift Tax Law are not met. The DGT ruled that the application of the IRPF rule strictly depends on fulfilling the requirements set out in Article 20.6 of the Inheritance and Gift Tax Law.
Cuestión planteada Si resulta aplicable a una donación de participaciones sociales lo establecido en el artículo 33.3.c) de la Ley del Impuesto sobre la Renta de las Personas Físicas cuando no se cumplen los requisitos previstos en el artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones.
Para que no exista ganancia o pérdida patrimonial en el IRPF por transmisiones lucrativas de empresas o participaciones, deben cumplirse los requisitos del artículo 20.6 de la Ley 29/1987. La aplicabilidad de la norma de IRPF está vinculada a dichos requisitos, siendo irrelevantes los que establezca la normativa autonómica.
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