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A taxpayer over 80 years old has enquired whether the donation of their company's shares to their children can be exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that the transaction will not be subject to capital gains tax, provided the requirements set out in Article 20.6 of the Inheritance and Gift Tax Law are satisfied.
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.
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 29/1987. Esto es independiente de si el donatario aplica o no la reducción en la base imponible del ISD. En el caso de co-titularidad, la exención solo se aplicará al cónyuge si este también cumple con la edad o situación de incapacidad requerida.
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