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A taxpayer inquired whether the donation of shares from his mother to him and his brother is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that no capital gain or loss will arise for the donor, provided the requirements for reductions under the Inheritance and Gift Tax are satisfied.
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 que no exista ganancia o pérdida patrimonial en la transmisión de participaciones, debe cumplirse lo previsto en el artículo 20.6 de la Ley 29/1987. Esto requiere que las participaciones estén exentas en el Impuesto sobre el Patrimonio según el artículo 4.Ocho.Dos de la Ley 19/1991. La condición de ejercer funciones de dirección y percibir remuneración puede cumplirse por al menos uno de los miembros del grupo de parentesco. El cumplimiento de estos requisitos es independiente de si el donatario aplica o no la reducción.
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