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A query was raised regarding the applicability of the capital gains exemption in the donation of company shares. The DGT has ruled that this exemption shall apply provided that the requirements set out in Article 20.6 of the Inheritance and Gift Tax Law are satisfied.
Question raised: 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. It is irrelevant whether the donee applies or not the reduction in the Inheritance and Gift Tax, or whether requirements exist in regional regulations.
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