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A professional over the age of 65 seeks advice on the tax treatment of donating their business premises to their daughter. The DGT clarifies that, provided the requirements of the Inheritance and Gift Tax Act are met, no capital gain or loss will be recognised for the donor.
Cuestión planteada Tratamiento fiscal de dicha donación en el Impuesto sobre la Renta de las Personas Físicas.
La donación de elementos del inmovilizado afecto genera una ganancia o pérdida patrimonial, salvo que se cumplan los requisitos del artículo 20.6 de la Ley 29/1987. En ese caso, se estimará la inexistencia de ganancia o pérdida patrimonial para el donante. Si la donación se realiza tras la jubilación del consultante, al no ser bienes necesarios para su actividad, no se aplicaría esta inexistencia de ganancia o pérdida.
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