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A taxpayer inquires whether their shares in a company are exempt from Wealth Tax and if donating them to their son allows for the avoidance of capital gains tax under Personal Income Tax (IRPF). The Directorate General of Taxes (DGT) clarifies that the wealth tax exemption depends on meeting specific requirements regarding business activity, shareholding, and management, while the IRPF exemption depends on complying with the requirements set out in the Inheritance and Gift Tax Act.
Cuestión planteada Si las participaciones que posee en la sociedad se encuentran exentas en el Impuesto sobre el Patrimonio. Además, en el caso de que transmitiera dichas participaciones a su hijo de forma lucrativa, si resultaría de aplicación la exención prevista en el artículo 33.3.c) de la Ley del Impuesto sobre la Renta de las Personas Físicas y la reducción prevista en el artículo 20.6 de la Ley 29/1987, de 18 de diciembre, del Impuesto sobre Sucesiones y Donaciones.
Para la exención en el Impuesto sobre el Patrimonio, se deben cumplir los requisitos de actividad económica, participación mínima y ejercicio de funciones de dirección. En el caso de funciones de dirección, estas pueden ser ejercidas por un miembro del grupo de parentesco siempre que perciba la remuneración exigida. Respecto al IRPF, no habrá ganancia o pérdida patrimonial en la transmisión lucrativa si se cumplen los requisitos del apartado 6 del artículo 20 de la Ley 29/1987, independientemente de si el donatario aplica la reducción o no.
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