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A donor under the age of 65 intends to gift company shares to their son. The DGT has ruled that neither the 95% reduction in Inheritance and Gift Tax nor the exemption from capital gains tax under Personal Income Tax (IRPF) can be applied, as the donor does not meet the age or disability requirements.
Cuestión planteada 1.) Si el donatario puede aplicarse la bonificación que establece el artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones y si el consultante tiene derecho a la exención en el Impuesto sobre el Patrimonio.
Para aplicar la reducción del 95% en el Impuesto sobre Sucesiones y Donaciones (art. 20.6 LISD), es condición necesaria que el donante tenga 65 años o más, o padezca incapacidad permanente absoluta o gran invalidez. Al no cumplirse este requisito, tampoco resulta aplicable la exención de ganancias patrimoniales en el IRPF prevista en el artículo 33.3.c) de la LIRPF. No obstante, según los hechos, el consultante y su hijo sí cumplirían los requisitos para la exención en el Impuesto sobre el Patrimonio.
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