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A taxpayer over 65 has enquired whether the donation of their company shares to their children may be exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that the non-taxability of capital gains will apply provided the requirements set out in Article 20.6 of the Inheritance and Gift Tax Act are satisfied.
Cuestión planteada Si puede resultar aplicable a la donación lo previsto en el artículo 33.3.c) de la 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. Esto es independiente de si el donatario aplica o no la reducción en la base imponible. Los requisitos de la normativa autonómica son irrelevantes para este supuesto de IRPF. Si el cónyuge no es mayor de 65 años o no tiene incapacidad permanente, no podrá aplicar esta exención.
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