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A query was raised regarding whether the donation of shares in a limited company qualifies for an income tax (IRPF) exemption. The Directorate General for Taxes (DGT) ruled that the exemption cannot be applied if the donor does not perform management functions or receive the required remuneration.
Cuestión planteada Si se cumplen en la donación de participaciones los requisitos establecidos para la exención prevista en el artículo 33.3.c) de la ley del impuesto sobre la Renta de las Personas Físicas.
Para que la transmisión lucrativa de participaciones esté exenta en el IRPF, debe cumplirse la reducción prevista en el Impuesto sobre Sucesiones y Donaciones. Esto requiere que el sujeto pasivo ejerza funciones de dirección en la entidad y perciba una remuneración superior al 50% de sus rendimientos empresariales, profesionales y de trabajo personal. En el caso planteado, al no desarrollar funciones directivas, no se cumplen los requisitos para la exención.
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