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The taxpayer asks whether the donation of shares in an agricultural company is exempt from Personal Income Tax (IRPF) under Art. 33.3.c) LIRPF. The DGT rules that no capital gain or loss shall apply provided the requirements for the reduction under Art. 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.
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 del Impuesto sobre Sucesiones y Donaciones. Esta aplicabilidad es independiente de que el donatario aplique o no la reducción en su propia liquidación. El donatario se subrogará en la posición del donante respecto a los valores y fechas de adquisición.
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