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A taxpayer inquired whether donating shares in a limited company to their son allows for the non-declaration of capital gains or losses for Income Tax purposes. The DGT ruled that the non-attribution rule applies provided the requirements of 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, que establece la no existencia de ganancia o pérdida patrimonial por las transmisiones lucrativas de empresas o participaciones a que se refiere el apartado 6 del artículo 20 de la Ley del impuesto sobre Sucesiones y Donaciones.
Se estima la inexistencia de ganancia o pérdida patrimonial en las transmisiones lucrativas de empresas o participaciones si se cumplen los requisitos del apartado 6 del artículo 20 de la Ley 29/1987. Este criterio se aplica independientemente de que el donatario aplique o no la reducción en la base imponible. Los requisitos de la normativa autonómica son irrelevantes para este efecto.
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