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The taxpayer enquires whether they can apply the reduction for the donation of shares and the exemption from capital gains tax under IRPF. The DGT states that this requires compliance with the requirements of Article 20.6 of the LISD, which includes exemption from Wealth Tax.
Cuestión planteada Si puede resultar aplicable a la donación lo previsto en el artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones y en el artículo 33.3.c) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Para aplicar la reducción del 95% en la base imponible de la donación, es condición necesaria que las participaciones estén exentas en el Impuesto sobre el Patrimonio. En cuanto al IRPF, no habrá ganancia o pérdida patrimonial si se cumplen los requisitos del artículo 20.6 de la LISD y los elementos han estado afectos a la actividad económica al menos cinco años. Si los bienes son gananciales, se deben realizar dos liquidaciones independientes, una por cada cónyuge.
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