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Seniors over 65 have enquired whether donating their company's shares allows them to avoid paying personal income tax (IRPF) on capital gains. The Directorate General for Taxes (DGT) has ruled that Article 33.3.c) of the IRPF Law applies, provided the requirements of Article 20.6 of the Inheritance and Gift Tax Law are 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.
Se estima la inexistencia de ganancia o pérdida patrimonial para el donante en las transmisiones lucrativas de participaciones que cumplan los requisitos del artículo 20.6 de la Ley 29/1987. Para ello, el donante debe tener 65 años o más o incapacidad permanente, y si ejerce funciones de dirección, debe dejarlas y dejar de percibir remuneraciones por ellas. El cumplimiento de estos requisitos es independiente de si el donatario aplica o no la reducción en la base imponible del ISD.
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