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A taxpayer inquired whether the value of a property donation could be reduced by reserving the right to receive funds if their children sell the assets in the future. The Directorate General for Taxes (DGT) ruled that the donation is a gratuitous transfer and the transfer value for Income Tax purposes is the actual market value of the property, without applying such a reduction.
Cuestión planteada Base imponible de las donaciones proyectadas en el Impuesto sobre Sucesiones y Donaciones, y valor de transmisión a los efectos de la determinación de la ganancia patrimonial derivada de la donación en el Impuesto sobre la Renta de las Personas Físicas.
La donación no es onerosa ni remuneratoria, por lo que la base imponible en el Impuesto sobre Sucesiones y Donaciones es el valor real de los bienes sin minoraciones. Para el IRPF, el valor de transmisión en transmisiones lucrativas es el que resulte de aplicar las normas del Impuesto sobre Sucesiones y Donaciones, sin que proceda minorar el valor por la cantidad que el donante se reserve para una futura venta.
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