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A 76-year-old father seeks clarification on whether donating his shares in a commercial company to his son allows for exemptions under Personal Income Tax (IRPF) and Wealth Tax. The Directorate General for Taxes (DGT) explains that the absence of a capital gain for IRPF purposes depends on meeting the requirements of the Inheritance and Gift Tax Law, which in turn require the application of the Wealth Tax exemption.
Cuestión planteada Aplicación de la exención prevista en el artículo 33.3.c) de la Ley del Impuesto sobre la Renta de las Personas Físicas y de la exención del artículo 4.Ocho.Dos de la Ley del Impuesto sobre el Patrimonio.
Para que no exista ganancia o pérdida patrimonial en la transmisión de participaciones, deben cumplirse los requisitos del art. 20.6 de la Ley 29/1987, lo que presupone la exención en el Impuesto sobre el Patrimonio. La exención en el Impuesto sobre Patrimonio requiere que la entidad realice una actividad económica, que la participación sea al menos del 5% individual o 20% por grupo de parentesco, y que el sujeto pasivo ejerza funciones de dirección con una remuneración superior al 50% de sus rendimientos. No es necesario que el titular de las participaciones sea quien ejerza las funciones de dirección, pudiendo pertenecer estas a un familiar del grupo de parentesco.
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