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A taxpayer inquired whether the donation of company shares to their child could be exempt from Personal Income Tax (IRPF). The DGT ruled that no capital gain or loss will occur 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.
Para que no exista ganancia o pérdida patrimonial en la transmisión de participaciones, deben cumplirse los requisitos del apartado 6 del artículo 20 de la Ley 29/1987. Esto es independiente de si el donatario aplica o no la reducción en la base imponible del Impuesto sobre Sucesiones y Donaciones. Asimismo, los elementos patrimoniales afectos a la actividad económica deben haber estado afectos ininterrumpidamente durante al menos cinco años antes de la transmisión.
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