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A son wishes to donate his shares to his father, who then intends to donate them to another son. The DGT has ruled that the 95% reduction in Inheritance and Gift Tax does not apply to the first donation, as the father is neither a descendant nor a spouse.
Cuestión planteada Aplicación a las citadas donaciones del artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones y el artículo 33.3.c) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La reducción del artículo 20.6 de la LISD solo procede si la transmisión se hace a favor del cónyuge, descendientes o adoptados. Al ser el padre un ascendiente, no se cumple este requisito para la donación del hijo al padre. Por tanto, tampoco es aplicable la no sujeción a ganancia patrimonial en el IRPF prevista en el artículo 33.3.c) de la LIRPF para ese caso concreto.
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