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A married couple over the age of 65 inquired whether donating their shares to their son would exempt them from paying capital gains tax under Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that the exemption applies provided the requirements of Article 20.6 of the Inheritance and Gift Tax Law are satisfied.
Question posed: Whether the provisions of Article 33.3.c) of the Personal Income Tax Law would be applicable to the donation.
The non-existence of capital gains or losses in lucrative transfers of shares is estimated, provided that the requirements of paragraph 6 of Article 20 of Law 29/1987 are met. To this end, the donor must be 65 years of age or older or have a permanent disability, and if they hold management positions, they must resign from them. It is irrelevant whether the donee applies or does not apply the reduction in their own tax return or the requirements of regional regulations.
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