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The taxpayer asks whether the donation of shares in their family business allows for the avoidance of capital gains tax under Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) rules that no capital gain or loss applies if the requirements for the reduction under 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, que establece la no existencia de ganancia o pérdida patrimonial por las transmisiones lucrativas de empresas o participaciones a que se refiere el apartado 6 del artículo 20 de la Ley del impuesto sobre Sucesiones y Donaciones.
Se estima la inexistencia de ganancia o pérdida patrimonial en las transmisiones lucrativas de participaciones si concurren los requisitos del apartado 6 del artículo 20 de la Ley 29/1987. Esta aplicación es independiente de que el donatario aplique o no la reducción en su propia liquidación. Asimismo, el donatario se subroga en la posición del donante respecto a los valores y fechas de adquisición.
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