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An heir asks whether renouncing their inheritance share in favour of their brother constitutes a donation for IRPF purposes. The DGT responds that since the renunciation is to a specific person, it is considered to involve a prior acceptance and a subsequent donation, which has tax consequences under IRPF.
Cuestión planteada Si debe tributar en el IRPF como donación del inmueble por la referida renuncia.
La renuncia a favor de una persona determinada supone la aceptación de la herencia y una donación posterior de la porción hereditaria. Esto genera una ganancia o pérdida patrimonial en el IRPF por la variación en el patrimonio del renunciante. El valor de adquisición será el del fallecimiento del causante y el de transmisión será el de la donación, ambos según las normas del Impuesto sobre Sucesiones y Donaciones sin exceder el valor de mercado. Si se produce una pérdida patrimonial por esta transmisión lucrativa, no será computable en el IRPF.
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