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A taxpayer over the age of 65 enquired whether the donation of their company shares is exempt from Personal Income Tax under Article 33.3.c). The Directorate General for Taxes (DGT) ruled that no capital gain or loss will arise, provided that the requirements set out in Article 20.6 of the Inheritance and Gift Tax Act 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. Esta aplicación es independiente de si el donatario aplica o no la reducción en la base imponible. Asimismo, resultan irrelevantes para este efecto los requisitos que establezca la normativa autonómica.
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