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A query was raised regarding whether the donor's IRPF exemption is lost if children sell shares before ten years have passed, even if the regional tax deadline has been met. The DGT ruled that to qualify for the IRPF exemption, it is mandatory to comply with the ten-year holding period for the acquired assets.
Cuestión planteada Si la consultante estaría obligada a tributar por la ganancia patrimonial obtenida en el caso de que los donatarios transmitiesen las participaciones antes del plazo de diez años, pero superior al plazo de tres años establecido por la normativa autonómica del Impuesto sobre Sucesiones y Donaciones.
Para que no exista ganancia o pérdida patrimonial en el IRPF del donante, deben cumplirse los requisitos del artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones. Esto implica que el donatario debe mantener lo adquirido y tener derecho a la exención en el Impuesto sobre el Patrimonio durante los diez años siguientes a la donación. Los requisitos de la normativa autonómica son irrelevantes frente al plazo de diez años exigido por la norma estatal para la exención en el IRPF.
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