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A query was raised regarding whether a regional reduction in Inheritance and Gift Tax allows for the presumption of no capital gains to be applied for Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) ruled that if regional regulations reduce the required holding period to less than the ten-year state requirement, the IRPF benefit cannot be applied.
Cuestión planteada Si resultaría aplicable a determinada reducción autonómica en el Impuesto sobre Sucesiones y Donaciones con ocasión de la donación de participaciones llevaría consigo la presunción de inexistencia de ganancia o pérdida patrimonial en el IRPF a que se refiere el artículo 33.3.c) de la Ley 35/2006
Para aplicar el artículo 33.3.c) de la Ley 35/2006, es necesario cumplir estrictamente la normativa estatal. Si la normativa autonómica establece un periodo de mantenimiento inferior al plazo de diez años fijado por la legislación estatal, no procede la aplicación de la presunción de inexistencia de ganancia o pérdida patrimonial.
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