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A taxpayer over 65 wishes to donate 30% of a company's shares to their children. The DGT rules that to avoid capital gains or losses for Income Tax purposes, the provisions of the Inheritance and Gift Tax 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 que el donatario aplique o no la reducción en la base imponible. Los requisitos de la normativa autonómica son irrelevantes para este supuesto de IRPF.
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