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A query was raised regarding whether reducing a debt in exchange for receiving advance payments qualifies as a gift for Inheritance and Gift Tax purposes and how it affects the acquisition value for Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that no gift exists because there is consideration involved, and that the acquisition value for IRPF purposes must be reduced by said amount.
Cuestión planteada Tratamiento de la operación proyectada en el Impuesto sobre Sucesiones y Donaciones y en el Impuesto sobre la Renta de las Personas Físicas.
Para que exista donación en la condonación de deuda debe concurrir el 'animus donandi', es decir, la intención de enriquecer al deudor a costa del empobrecimiento del acreedor. Si la condonación es parte de un negocio donde el acreedor recibe anticipadamente parte del dinero, no hay ánimo de liberalidad. En el IRPF, el valor de adquisición de los bienes adquiridos a título oneroso debe minorarse por el importe de la reducción pactada en el precio.
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