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A married couple inquired whether the donation of their majority shares in three companies met the requirements for an Income Tax exemption. The Directorate General for Taxes (DGT) ruled that, as they do not perform management functions or receive remuneration, they are not entitled to the reduction under Inheritance and Gift Tax; consequently, the Income Tax exemption does not apply.
Cuestión planteada Si se cumplen en la donación de participaciones los requisitos establecidos para la exención prevista en el artículo 33.3.c) de la ley del impuesto sobre la Renta de las Personas Físicas.
La exención en el IRPF por transmisiones lucrativas de participaciones está condicionada a la aplicabilidad de la reducción del artículo 20.6 de la Ley 29/1987. Para acceder a dicha reducción, el donante debe ejercer funciones de dirección y percibir una remuneración por ellas, o bien dejar de ejercerlas y de percibirlas en el momento de la transmisión. Si el donante no tiene derecho a la exención en el Impuesto sobre el Patrimonio por no cumplir los requisitos de dirección y remuneración, no podrá aplicar la exención en el IRPF.
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