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A married couple over the age of 65 enquired whether donating shares in their property rental company to their children would exempt them from paying capital gains tax under Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that the exemption applies provided the requirements of Article 20.6 of the Inheritance and Gift Tax Act are satisfied.
Cuestión planteada Si resulta aplicable a la donación lo establecido 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 artículo 20.6 de la Ley 29/1987. Es irrelevante si el donatario aplica o no la reducción en su propia liquidación o si existen requisitos autonómicos distintos. La inaplicación de la reducción en el ISD no impide que el donante se beneficie de la inexistencia de ganancia patrimonial en el IRPF si se cumplen los requisitos estatales.
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