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A taxpayer over 65 wishes to donate shares in a limited company to their son. The DGT rules that to avoid taxation on capital gains for Income Tax purposes, the provisions of the Inheritance and Gift Tax Act must be satisfied.
Cuestión planteada Si resulta aplicable a la donación lo establecido 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 artículo 20.6 de la Ley 29/1987. Esto es aplicable independientemente de si el donatario aplica o no la reducción en el ISD. Asimismo, para aplicar la exención del IRPF, el donatario debe mantener el derecho a la exención en el Impuesto sobre el Patrimonio, cumpliendo las condiciones de ejercicio de funciones de dirección y remuneración.
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