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A taxpayer over 65 wishes to donate their company shares to their children and step down from their role as administrator. The DGT rules that there will be no capital gain or loss for Income Tax purposes if the requirements of Article 20.6 of the Inheritance and Gift Tax Act are satisfied.
Question posed: Whether the provisions of Article 33.3.c) of the Personal Income Tax Law are applicable to the donation.
The non-existence of capital gains or losses in the transfer of shares is estimated if the requirements of Article 20.6 of Law 29/1987 are met. To this end, the donor must be 65 years of age or older or have a permanent disability, and if they perform management functions, they must cease to perform them and cease to receive remuneration for them. It is irrelevant whether the donee applies or does not apply the reduction in their own tax return or whether different regional requirements exist.
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