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A taxpayer over 80 years of age inquires whether the donation of shares in a company to his daughters may qualify for non-subjectivity to Personal Income Tax due to lucrative transfer. The DGT responds that the non-existence of a capital gain or loss applies provided that the requirements of Article 20.6 of the Inheritance and Gift Tax Law are met.
Question posed: Whether the provisions of Article 33.3.c) of the Personal Income Tax Law may be applicable to the donation.
For there to be no capital gain or loss in the transfer of shares, the requirements of paragraph 6 of Article 20 of Law 29/1987 must be met. This is applicable regardless of whether the donee applies the reduction in their own tax settlement. Likewise, the requirements established by regional regulations for this purpose are irrelevant.
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