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The consultant asks whether donating shares in a company to their daughters will be taxable under the Personal Income Tax. The DGT responds that no patrimonial gain or loss will arise if the conditions of Article 20.6 of the Succession and Donations Tax Law are met.
Cuestión planteada Si debe tributar por dicha operación en el Impuesto sobre la Renta de las Personas Físicas teniendo en cuenta que es mayor de 65 años, es director de la sociedad y que dejará de recibir remuneraciones de la empresa una vez efectuada la donación, suponiendo dichas remuneraciones más de la mitad de todos sus rendimientos.
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