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The taxpayer asks whether the donation of shares acquired under a matrimonial partnership regime is subject to tax. The DGT rules that such a donation generates a capital gain or loss, unless it constitutes an extinction of the regime through payment in kind.
Cuestión planteada Si debe tributar por la donación de las participaciones sociales, teniendo en cuenta que, según manifiesta el consultante, las participaciones sociales fueron adquiridas con cargo al patrimonio generado y sujeto al régimen de participación.
La donación de participaciones sociales genera una ganancia o pérdida patrimonial por la variación en la composición del patrimonio. El valor de transmisión será el que resulte de las normas del Impuesto sobre Sucesiones y Donaciones, sin exceder el valor de mercado. Si se genera una pérdida por transmisión lucrativa, esta no será computable. No obstante, si la entrega de participaciones se realiza para cancelar una deuda por la extinción del régimen de participación, no habrá alteración patrimonial.
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