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A query was raised regarding whether the donation of the bare ownership of company shares allows for the non-existence of capital gains or losses for Income Tax purposes. The DGT confirms that this is possible, provided that the requirements for exemption from Wealth Tax and the reduction in Inheritance and Gift Tax are met.
Cuestión planteada Si resulta aplicable a la donación de la nuda propiedad 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 citado apartado 6 del artículo 20 de la Ley del impuesto sobre Sucesiones y Donaciones.
La donación de la nuda propiedad de participaciones sociales que disfruten de la reducción en la base imponible del Impuesto sobre Sucesiones y Donaciones recibe el mismo tratamiento fiscal que la transmisión de la plena propiedad. Por tanto, se aplicará la no existencia de ganancia o pérdida patrimonial prevista en el artículo 33.3.c) de la Ley del IRPF. Para ello, debe concurrir la exención en el Impuesto sobre el Patrimonio sobre la nuda propiedad y el usufructo vitalicio según la Ley 19/1991.
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