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Taxpayers have enquired whether donating shares in a real estate leasing company to their children allows for the avoidance of capital gains tax under Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) responds that for no capital gain or loss to arise, the requirements set out in Article 20.6 of the Inheritance and Gift Tax Act must be met.
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 se estime ganancia o pérdida patrimonial en la transmisión de participaciones, deben concurrir los requisitos del artículo 20.6 de la Ley 29/1987. Esto incluye que el donante tenga sesenta y cinco años o más, o incapacidad permanente absoluta o gran invalidez. La aplicación de la exención en el IRPF depende de cumplir estos requisitos, independientemente de si el donatario aplica la reducción o de la normativa autonómica. Si un cónyuge es menor de 65 años y no tiene incapacidad, no podrá aplicar esta exención.
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