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A query was raised regarding whether the donation of an agricultural holding allows for exemption from capital gains tax under Personal Income Tax (IRPF). The DGT ruled that Article 33.3.c) of the LIRPF 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.
Se estima la inexistencia de ganancia o pérdida patrimonial para el donante en las transmisiones lucrativas de empresas o participaciones referidas en el artículo 20.6 de la Ley 29/1987. Para ello, los elementos patrimoniales afectos a la actividad económica deben haber estado afectos ininterrumpidamente al menos cinco años antes de la transmisión. Este criterio se aplica siempre que se cumplan los requisitos de dicho artículo del ISD, independientemente de si el donatario aplica o no la reducción en su propia liquidación.
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