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The taxpayer asks whether donating the bare ownership of company shares meets the requirements for an exemption from Personal Income Tax (IRPF). The DGT rules that to avoid a capital gain or loss for the donor, the requirements set out in Article 20.6 of the Inheritance and Gift Tax Law must be satisfied.
Cuestión planteada Aplicación de la exención prevista en el artículo 33.3.c) de la Ley del Impuesto sobre la renta de las personas Físicas
Para que se estime la inexistencia de ganancia o pérdida patrimonial en la transmisión de participaciones, deben cumplirse los requisitos de aplicabilidad del artículo 20.6 de la Ley 29/1987. Esto es independiente de si el donatario aplica o no la reducción en el Impuesto sobre Sucesiones y Donaciones. Asimismo, los elementos patrimoniales deben haber estado afectos a la actividad económica ininterrumpidamente durante al menos cinco años antes de la transmisión.
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