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A 68-year-old shareholder inquires whether donating their shares to their children allows them to avoid paying capital gains tax under Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) rules that non-taxability will apply 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 en el IRPF cuando se realicen transmisiones lucrativas de participaciones a descendientes que cumplan los requisitos del artículo 20.6 de la Ley 29/1987. Para ello, el donante debe tener sesenta y cinco años o incapacidad, y si ejerce funciones de dirección, debe dejar de ejercerlas y percibirlas. Es irrelevante si el donatario aplica o no la reducción en su propia liquidación, siempre que se cumplan los requisitos de la citada norma.
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