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The taxpayer asks whether donating half of their shares to their spouse is exempt from Personal Income Tax (IRPF). The DGT states that to avoid the recognition of a capital gain or loss, the requirements set out in Article 20.6 of the Inheritance and Gift Tax Law must be satisfied.
Question posed: Whether said operation would be exempt from taxation under the taxpayer's Personal Income Tax.
The non-existence of capital gains or losses in the gratuitous transfers of shares is estimated if the requirements of paragraph 6 of Article 20 of Law 29/1987 are met. This occurs provided that the conditions of said regulation are fulfilled, regardless of whether the donee applies the reduction to the taxable base or not, or of the regional regulations. The assets must have been used for economic activity uninterruptedly for at least five years prior to the transfer.
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