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A query was raised regarding whether the donation of shares in a tax advisory firm from a father to his children allows for exemption from capital gains tax. The DGT ruled that Article 33.3.c) of the LIRPF applies, provided the requirements of Article 20.6 of the Inheritance and Gift Tax Law are satisfied.
Cuestión planteada Si resulta aplicable a la donación lo establecido en el artículo 33.3.c) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para que no exista ganancia o pérdida patrimonial en la transmisión de participaciones, deben cumplirse los requisitos del apartado 6 del artículo 20 de la Ley 29/1987. Esto incluye que el donante tenga 65 años o incapacidad, que deje de ejercer funciones de dirección y que el donatario mantenga lo adquirido con derecho a la exención en el Impuesto sobre el Patrimonio durante diez años. Es irrelevante si el donatario aplica o no la reducción en el ISD, siempre que se cumplan los requisitos de dicha norma.
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