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The taxpayer asks whether the donation of shares in their management company can qualify for a reduction in Inheritance and Gift Tax (IGT) and avoid taxation under Personal Income Tax (IRPF). The DGT rules that if the requirements of the LISD for the IGT reduction are satisfied, no capital gain or loss shall be recognised for the donor's IRPF purposes.
Cuestión planteada Si puede resultar aplicable a la donación lo previsto en el artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones y el artículo 33.3.c) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la reducción del 95% en el ISD, el donante debe tener derecho a la exención en el Impuesto sobre el Patrimonio, cumpliendo requisitos de actividad económica, participación mínima y funciones de dirección. En el IRPF, se estimará la inexistencia de ganancia o pérdida patrimonial en las transmisiones lucrativas que cumplan los requisitos del artículo 20.6 de la LISD, siempre que los elementos afectos hayan estado en la actividad económica al menos cinco años antes de la transmisión. Este criterio de no sujeción en IRPF es aplicable independientemente de que el donatario aplique o no la reducción en el ISD.
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