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A taxpayer over 65 has enquired whether the donation of their shares in a real estate company to their children may be exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that the non-applicability of capital gains or losses will apply provided the requirements of Article 20.6 of the Inheritance and Gift Tax Law (LISD) are satisfied.
Question raised: Whether the provisions of Article 33.3.c) of the Personal Income Tax Act 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 is independent of whether the donee applies or not the reduction in the taxable base of the Inheritance and Gift Tax. Likewise, the assets used for the economic activity must have been used uninterruptedly for at least five years prior to the transfer.
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