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The taxpayer asks whether the exemption from capital gains tax on the donation of shares applies when donating bare ownership while retaining usufruct. The DGT rules that the same treatment as the transfer of full ownership applies, provided the requirements of Article 20.6 of the Inheritance and Gift Tax Law are met.
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.
En la donación de la nuda propiedad o del usufructo de acciones, se aplicará el mismo tratamiento fiscal que en la transmisión de la plena propiedad. Por tanto, no se estimará ganancia o pérdida patrimonial en el IRPF siempre que se cumplan los requisitos previstos en el artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones. Para ello, resulta irrelevante si el donatario aplica o no la reducción en su propia liquidación o los requisitos de la normativa autonómica.
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