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A taxpayer inquired whether the exemption for the donation of a business prevents the transfer of the premises where their pharmacy activity is carried out. The DGT ruled that the economic activity persists even if the ownership of the property changes.
Cuestión planteada Partiendo de la consideración de que el consultante cumple los requisitos para aplicarse la exención prevista en el artículo 33.3.c) de la Ley del Impuesto sobre la Renta de las Personas Físicas, si el hecho de no transmitir el local donde ejerce la actividad impide la aplicación del beneficio fiscal citado, teniendo en cuenta que el local va a ser alquilado a la propia donataria.
La inexistencia de ganancia o pérdida patrimonial por la donación del inmovilizado afecto se aplica si se cumplen los requisitos del artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones y la exención del Impuesto sobre el Patrimonio. Para ello, es irrelevante que el local donde se desarrolla la actividad no forme parte del inmovilizado transmitido, ya que la actividad económica subsiste aunque el inmueble sea de titularidad distinta.
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