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A married couple over the age of 65 has enquired whether the donation of shares in a limited company to their son may be exempt from Personal Income Tax (IRPF). The DGT has ruled that the non-applicability of capital gains tax will apply provided the requirements of Article 20.6 of the Inheritance and Gift Tax Law are satisfied.
Cuestión planteada Si puede resultar aplicable a la donación lo previsto en el artículo 33.3.c) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para que no exista ganancia o pérdida patrimonial en la transmisión de participaciones, deben cumplirse los requisitos del apartado 6 del artículo 20 de la Ley 29/1987. Esto es independiente de si el donatario aplica o no la reducción en la base imponible del Impuesto sobre Sucesiones y Donaciones. En este caso, el donatario se subrogará en los valores y fechas de adquisición del donante.
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