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A taxpayer over 65 enquired whether they could apply for an income tax exemption regarding the donation of shares in two companies to their children. The Tax Agency responded that this is possible provided the donor and their spouse perform management functions and receive more than 50% of their employment income from said entities.
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, teniendo en cuenta que ambas sociedades realizan una actividad económica y que percibe una retribución por su trabajo en la sociedad B que representa el cien por cien de sus rendimientos del trabajo, mientras que su cónyuge percibe una retribución por su trabajo en la sociedad A que representa igualmente el cien por cien de sus rendimientos del trabajo.
Para aplicar la exención del artículo 33.3.c) de la LIRPF y la reducción del Impuesto sobre Sucesiones y Donaciones, el donante debe ejercer funciones de dirección en la entidad. Esto requiere una efectiva intervención en las decisiones de la empresa y que la remuneración percibida represente más del 50% de la totalidad de sus rendimientos del trabajo y por actividades económicas. No es un obstáculo que el cargo de administrador sea gratuito, siempre que se cumplan estas condiciones de remuneración y dirección.
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