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An artist asks how to determine the basis for donating a sculpture to a patronage entity. The DGT clarifies that, as it is not a guaranteed-quality artwork, the basis is its accounting value or, in the absence of that, the value determined by the Wealth Tax rules.
Cuestión planteada Se consulta la base sobre la que se realiza el cálculo de la deducción del donativo. Si la base es el importe en el que la donante ha valorado su obra y que el donatario ha aceptado, y si la base no es la valoración de la autora de la obra, cómo puede la contribuyente determinar la base, cuál es el procedimiento a seguir para valorar la obra a efectos de aplicar la deducción del donativo realizado en la declaración de renta del ejercicio en que efectúe la donación.
Para donativos de bienes, la base de la deducción es el valor contable en el momento de la transmisión o el valor determinado según las normas del Impuesto sobre el Patrimonio. En el caso de objetos de arte, estos se computarán por su valor de mercado. La determinación de dicho valor de mercado es una cuestión de hecho que debe acreditarse mediante medios de prueba válidos.
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