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A taxpayer inquired whether the exemption from Personal Income Tax (IRPF) applies to the donation of company shares to their child. The DGT ruled that no capital gain shall be recognised, provided the requirements set out in 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.
Para que no exista ganancia o pérdida patrimonial en el IRPF por transmisiones lucrativas de participaciones, deben cumplirse los requisitos del artículo 20.6 de la Ley 29/1987. Esto incluye que el donatario mantenga lo adquirido y tenga derecho a la exención en el Impuesto sobre el Patrimonio durante diez años. La aplicación de este criterio es independiente de si el donatario aplica o no la reducción en la base imponible o de la normativa autonómica.
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