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A married couple over the age of 65 inquired whether the donation of their limited company shares could be exempt from Personal Income Tax (IRPF). The DGT ruled that no capital gain or loss will occur provided the requirements of Article 20.6 of the Inheritance and Gift Tax Law are satisfied.
Question posed: Whether the provisions of article 33.3.c) of the Personal Income Tax Law may be applicable to the donation.
In order for there to be no capital gain or loss in the transfer of shares, the requirements of paragraph 6 of article 20 of Law 29/1987 must be met. This includes that the donor is 65 years of age or older and, if they perform management functions, ceases to perform and receive them. It is irrelevant whether the donee applies the reduction in the ISD or regional regulations.
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