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A taxpayer over 65 consulted whether they could apply for non-subjectivity to Personal Income Tax (IRPF) regarding the donation of shares in a limited company. The Directorate General for Taxes (DGT) ruled that no capital gain or loss occurs 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.
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. Esto incluye que los donatarios mantengan lo adquirido y tengan derecho a la exención en el Impuesto sobre el Patrimonio durante diez años. El cumplimiento de estos requisitos es independiente de si el donatario aplica o no la reducción en la base imponible o de la normativa autonómica.
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