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An individual over 65 wishes to donate their company shares to their daughters and step down from management roles. The DGT clarifies that no capital gains tax will apply for Income Tax purposes if the requirements of Article 20.6 of the Inheritance and Gift Tax Law 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 y valor de adquisición de las acciones recibidas por las donatarias.
Se estima la inexistencia de ganancia o pérdida patrimonial para el donante si se cumplen los requisitos del apartado 6 del artículo 20 de la Ley 29/1987. En este caso, las donatarias se subrogarán en la posición del donante respecto al valor y la fecha de adquisición de las acciones. Para ello, es irrelevante si el donatario aplica o no la reducción en el Impuesto sobre Sucesiones y Donaciones o la normativa autonómica.
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