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V1168-22 26 May 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

No capital gains or losses arise from the donation of shares if Art. 20.6 LISD requirements are met

A taxpayer over 65 enquired whether the donation of shares in a public limited company to their son could be exempt from Personal Income Tax (IRPF). The DGT ruled that the non-applicability of capital gains tax applies if the requirements of Article 20.6 of the Inheritance and Gift Tax Law are satisfied.

The question raised

Cuestión planteada Si puede resultar aplicable a la donación lo previsto en el artículo 33.3.c) de la Ley del Impuesto sobre la Renta de las Personas Físicas.

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