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A shareholder and director intends to donate company shares to their children upon retirement. The DGT has ruled that no capital gain or loss will be recognised for Personal Income Tax (IRPF) purposes, provided the requirements of Article 20.6 of the Inheritance and Gift Tax Law 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 que el donante tenga 65 años o más y que, si ejerce funciones de dirección, deje de ejercerlas y de percibirlas tras la transmisión.
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