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A Liechtenstein foundation asks whether donating shares in a Barcelona-based company to a UK charitable entity is exempt from IRNR and Inheritance and Gift Tax. The DGT states that the donor is subject to IRNR as Liechtenstein is a tax haven, but exemption under Law 49/2002 is possible if the donor meets the law's requirements.
Cuestión planteada Si la donación realizada por la consultante de todas la acciones que posee de S1 a la organización benéfica de Reino Unido estaría sujeta a la Ley 49/2002 y, por ende, exenta de:
La donante, residente en Liechtenstein (considerado paraíso fiscal), debe tributar en España por IRNR por la ganancia patrimonial derivada de la transmisión de acciones cuyo activo es principalmente un inmueble en España. La exención de la Ley 49/2002 es aplicable siempre que la entidad donataria del Reino Unido sea una entidad beneficiaria del mecenazgo que cumpla los requisitos de los artículos 2 y 3 de dicha ley. El Impuesto sobre Sucesiones y Donaciones no se aplica a la entidad donataria por no ser persona física. La incorporación de acciones de una sociedad extranjera no constituye ganancia sujeta a IRNR para el donatario, salvo que se transmitan derechos de uso o disfrute sobre los inmuebles en España.
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