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A family group has enquired whether shares in a dairy company meet the requirements for exemption from Wealth Tax, reduction in Inheritance and Gift Tax via donation, and exemption from capital gains tax under Personal Income Tax (IRPF). The DGT confirms that these tax benefits are applicable provided that all legal requirements are met.
Cuestión planteada Si resulta aplicable a las acciones la exención establecida en el artículo 4 de la Ley del Impuesto sobre el Patrimonio, y a la donación, la reducción establecida en el apartado 6 del artículo 20 de la Ley del Impuesto sobre Sucesiones y Donaciones y la exención de la ganancia patrimonial prevista en el artículo 33.3.c) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Procede la exención en el Impuesto sobre el Patrimonio de las acciones y la reducción en el Impuesto sobre Sucesiones y Donaciones por la donación de las mismas. En el IRPF, se estima la inexistencia de ganancia o pérdida patrimonial para el donante siempre que se cumplan los requisitos del apartado 6 del artículo 20 de la Ley del Impuesto sobre Sucesiones y Donaciones. El donatario se subroga en la posición del donante respecto a los valores y fechas de adquisición.
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