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The taxpayer asks whether the donation of the bare ownership of shares carries the same tax consequences as the transfer of full ownership. The DGT rules that, provided the exemption requirements for Wealth Tax are met, no capital gain or loss will arise for Personal Income Tax purposes.
Cuestión planteada Si la citada operación tiene las mismas consecuencias fiscales que la transmisión de la plena propiedad de participaciones sociales con las mencionadas características, y, en consecuencia, no genera ganancia o pérdida patrimonial a efectos del IRPF.
La donación de la nuda propiedad de participaciones sociales que cumpla con la reducción en la base imponible del Impuesto sobre Sucesiones y Donaciones (artículo 20.6 de la Ley 29/1987) recibe el mismo tratamiento que la transmisión de la plena propiedad. Según el artículo 33.3.c) de la Ley 35/2006, en estos casos se estimará que no existe ganancia o pérdida patrimonial a efectos del IRPF.
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