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A shareholder over 65 has enquired whether donating company shares to his daughters allows for an Income Tax exemption and a reduction in Inheritance and Gift Tax. The Directorate General for Taxes (DGT) has ruled that if the requirements of Inheritance and Wealth Tax regulations are satisfied, both tax benefits may be applied.
Cuestión planteada Aplicación de la exención prevista en el artículo 33.3.c) de la Ley del Impuesto sobre la Renta de las Personas Físicas y de la reducción prevista en el artículo 20.6 de la Ley 29/1987, de 18 de diciembre, del Impuesto sobre Sucesiones y Donaciones.
Para aplicar la exención en el IRPF por transmisión lucrativa de participaciones, deben concurrir los requisitos de la reducción del artículo 20.6 de la Ley 29/1987. Estos requisitos deben apreciarse en la fecha de devengo de la donación. Asimismo, el donatario debe mantener el derecho a la exención en el Impuesto sobre el Patrimonio durante diez años. Para el cómputo de las rentas del donante, se debe atender al último periodo impositivo anterior a la donación.
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