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The taxpayer asks whether capital gains arising from the donation of shares in a limited company to their children may be exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) responds that the exemption will apply provided the requirements set out in Article 20.6 of the Inheritance and Gift Tax Law are satisfied.
Cuestión planteada Si la ganancia patrimonial derivada de la donación puede estar exenta en el IRPF.
Se estimará la inexistencia de ganancia o pérdida patrimonial en el IRPF si la transmisión lucrativa cumple los requisitos del apartado 6 del artículo 20 de la Ley 29/1987. Para ello, el donante debe tener sesenta y cinco años o incapacidad permanente, y si ejerce funciones de dirección, debe dejarlas. El donatario debe mantener lo adquirido y tener derecho a la exención en el Impuesto sobre el Patrimonio durante diez años.
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