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A taxpayer over 65 wishes to donate half of their shares to their son and step down as director. The DGT rules that no capital gain or loss will arise for Income Tax purposes if the requirements of Article 20.6 of the Inheritance and Gift Tax Act are satisfied.
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 exista ganancia o pérdida patrimonial en el IRPF por la transmisión de participaciones, deben cumplirse los requisitos del apartado 6 del artículo 20 de la Ley 29/1987. Esto es independiente de si el donatario aplica o no la reducción en la base imponible del Impuesto sobre Sucesiones y Donaciones. Los requisitos incluyen la edad del donante y que este deje de ejercer funciones de dirección tras la transmisión.
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