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A taxpayer over 65 has enquired whether donating the bare ownership of company shares can be exempt from capital gains tax under Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that the same treatment as full ownership applies, provided the requirements of 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.
En la donación de la nuda propiedad de participaciones sociales, se aplicará el mismo tratamiento fiscal que en la transmisión de la plena propiedad. Por tanto, no se estimará ganancia o pérdida patrimonial en el IRPF siempre que se cumplan los requisitos previstos en el artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones. Para ello, resulta irrelevante si el donatario aplica o no la reducción en su propia liquidación o los requisitos de la normativa autonómica.
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