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A taxpayer asks how to regularize their situation after donating social shares with a reduction in Inheritance and Gift Tax, if the value maintenance requirements are subsequently breached. The DGT indicates that the capital gain must be taxed in the tax year in which the breach occurs.
Question posed: The manner in which the consultant must regularize the capital gain derived from the donation.
If the requirements for the exemption of capital gains in Personal Income Tax are breached (Art. 33.3.c LIRPF), the donor must regularize their situation in the Personal Income Tax self-assessment for the tax period in which the breach occurs. This declaration must include the tax amount that was not paid in the year of the donation plus late payment interest. When filed within the ordinary period, surcharges for late filing shall not apply.
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