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Taxpayers over 65 years of age inquire whether the donation of agricultural holdings to their children allows for non-taxation of capital gains. The DGT responds that the Personal Income Tax (IRPF) exemption applies provided that the requirements of article 20.6 of the Inheritance and Gift Tax Law are met.
Question posed: Whether the provisions of article 33.3.c) of the Personal Income Tax Law are applicable to the donation.
The non-existence of capital gain or loss is estimated in the gratuitous transfers of companies or holdings referred to in article 20.6 of Law 29/1987. To this end, the assets must have been continuously used for economic activity for at least five years prior to the transfer. This criterion applies whenever the requirements of said article of the ISD Law are met, regardless of whether the donee applies the reduction in their own tax return or of the regional regulations.
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