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A married couple over the age of 65 wishes to donate company shares to their son, who holds management positions but is not a shareholder. The DGT has ruled that no capital gain or loss will arise for Income Tax purposes if the requirements for the family business transfer reduction under Inheritance and Gift Tax 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 la transmisión de participaciones, deben cumplirse los requisitos del artículo 20.6 de la Ley 29/1987. En este caso, se cumplen los requisitos de exención en el Impuesto sobre el Patrimonio para los donantes, ya que el hijo desempeña funciones de dirección y percibe la remuneración correspondiente, independientemente de que el donatario no participe en el capital. La inexistencia de ganancia patrimonial en el IRPF es aplicable siempre que se cumplan dichos requisitos de la normativa del ISD, siendo irrelevantes los requisitos de la normativa autonómica.
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