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A query was raised regarding whether donating an office and subsequently leasing it to a daughter allows for the 95% tax reduction for the donation of a professional business. The Directorate General for Taxes (DGT) ruled that the economic activity persists even if the ownership of the property changes, and the reduction applies to the value of the activity itself.
Cuestión planteada Aplicabilidad de la reducción prevista en el artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones y de la norma del artículo 33.3.c) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La actividad económica subsiste aunque el inmueble donde se desarrolla sea de titularidad distinta al empresario o profesional, especialmente si existe un arrendamiento inmediato. En una donación que cumpla los requisitos del artículo 20.6 de la Ley 29/1987, la reducción se aplicará exclusivamente sobre el valor de adquisición que corresponda a la actividad económica. Por tanto, no se generan ganancias o pérdidas patrimoniales por la transmisión de los elementos afectos a la actividad según el artículo 33.3.c) de la Ley del IRPF.
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