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Parents inquired whether donating shares of their family business to their children would exempt them from paying capital gains tax under Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that non-taxability 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 durante diez años. Es irrelevante si el donatario aplica o no la reducción en el ISD o las normas autonómicas.
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