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The taxpayer asks whether the donation of shares in a family business can be exempt from capital gains tax under Personal Income Tax (IRPF). The DGT rules that no capital gain will be recognised if the requirements for reductions under Inheritance and Gift Tax and exemptions under Wealth Tax 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 donante (art. 33.3.c LIRPF), debe ser aplicable la reducción del art. 20.6 LISD. Esto exige que el donante tenga derecho a la exención en el Impuesto sobre el Patrimonio (art. 4.Ocho.Dos LIP). En participaciones conjuntas con familiares, las funciones de dirección y la remuneración correspondiente pueden cumplirse por al menos uno de los miembros del grupo de parentesco.
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