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A taxpayer over 65 wishes to donate shares in a limited company to their children, who already hold a small stake in the business. The DGT has ruled that no capital gain or loss will arise for Income Tax purposes provided 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.
Para que no exista ganancia o pérdida patrimonial en el IRPF por la transmisión de participaciones, deben cumplirse los requisitos del apartado 6 del artículo 20 de la Ley 29/1987. La aplicación de esta norma es independiente de si el donatario aplica o no la reducción en la base imponible del ISD. Asimismo, el hecho de que los donatarios ya posean una pequeña participación en la sociedad no impide la aplicación de este artículo.
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