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A query was raised regarding whether the donation of shares in a family business allows for exemptions from Wealth Tax, reductions in Inheritance and Gift Tax (IGT), and the non-taxation of capital gains for Personal Income Tax purposes. The DGT confirms that these tax benefits apply provided the requirements of the IGT regulations 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, que establece la no existencia de ganancia o pérdida patrimonial por las transmisiones lucrativas de empresas o participaciones a que se refiere el citado apartado 6 del artículo 20 de la Ley del impuesto sobre Sucesiones y Donaciones y si resultan asimismo aplicables las referidas exención en el Impuesto sobre el Patrimonio y reducción en el Impuesto sobre Sucesiones y Donaciones.
Para la exención en el Impuesto sobre el Patrimonio, se deben cumplir los requisitos de actividad económica, participación mínima y funciones de dirección. En el Impuesto sobre Sucesiones y Donaciones, se aplica una reducción del 95% si el donante tiene 65 años o incapacidad y el donatario mantiene el derecho a la exención patrimonial durante diez años. Respecto al IRPF, no existe ganancia o pérdida patrimonial para el donante si se cumplen los requisitos del artículo 20.6 de la Ley del ISD, independientemente de si el donatario aplica la reducción o no. El donatario se subroga en la posición del donante respecto a los valores y fechas de adquisición.
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