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A query was raised regarding whether the gift of company shares from a mother over 65 to her son exempts the transaction from capital gains tax. The DGT ruled that non-taxability applies provided the requirements of Article 20.6 of the Inheritance and Gift Tax Act 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 la transmisión de participaciones, deben cumplirse los requisitos del apartado 6 del artículo 20 de la Ley 29/1987. Esto es independiente de si el donatario aplica o no la reducción en la base imponible del Impuesto sobre Sucesiones y Donaciones. Asimismo, los requisitos de la normativa autonómica resultan irrelevantes para este efecto.
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