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The taxpayer asks whether the capital gains exemption can be applied when donating company shares to their children. The DGT rules that Article 33.3.c) of the Personal Income Tax Act applies, provided the requirements of Article 20.6 of the Inheritance and Gift Tax Act 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.
Se estima la inexistencia de ganancia o pérdida patrimonial en las transmisiones lucrativas de participaciones que cumplan los requisitos del artículo 20.6 de la Ley 29/1987. Para ello, es irrelevante si el donatario aplica o no la reducción en la base imponible, siempre que se cumplan las condiciones de la normativa estatal. Los requisitos autonómicos no afectan a este criterio de inexistencia de ganancia patrimonial.
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