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Parents over 65 have enquired whether donating their shares to their daughters exempts them from paying capital gains tax under Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that the exemption 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 en las transmisiones lucrativas de participaciones si se cumplen los requisitos del artículo 20.6 de la Ley 29/1987. Entre ellos, que el donante tenga 65 años o incapacidad, y que si ejerce funciones de dirección, deje de ejercerlas y de percibirlas desde la transmisión. Para la exención en el Impuesto sobre el Patrimonio, basta con que el ejercicio de funciones directivas y el nivel de remuneración se cumpla por cualquiera de los miembros del grupo de parentesco.
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