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Parents over the age of 65 wish to donate their company shares to their three daughters. The DGT is analysing whether they can apply the Income Tax exemption regarding the absence of capital gains or losses.
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.
Para que no exista ganancia o pérdida patrimonial en la transmisión de participaciones, deben cumplirse los requisitos del artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones. Esto incluye que el donante deje de ejercer funciones de dirección y de percibir remuneraciones por ellas desde la transmisión. Si se cumplen estos requisitos, la inexistencia de ganancia patrimonial es aplicable independientemente de si el donatario aplica la reducción o de la normativa autonómica. Además, basta con que uno de los miembros del grupo de parentesco ejerza funciones directivas y perciba la remuneración correspondiente para que todos tengan derecho a la exención en el Impuesto sobre el Patrimonio.
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