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A taxpayer inquired whether they could apply the non-subjectivity rule for capital gains tax under Personal Income Tax (IRPF) when donating company shares to their children. The Directorate General of Taxes (DGT) ruled that the absence of a capital gain or loss will apply provided that the requirements set out in 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.
Para que no exista ganancia o pérdida patrimonial en el IRPF por la transmisión lucrativa 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. Asimismo, resultan irrelevantes los requisitos que establezca la normativa autonómica para este efecto.
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