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A taxpayer donated a house and a garage to their son in a single act, generating a gain on the house and a loss on the garage. The DGT states that losses from profitable transfers are not deductible and that each asset must be assessed separately.
Cuestión planteada Determinación de la ganancia o pérdida patrimonial en el IRPF del donante derivada de la transmisión lucrativa de los inmuebles, en particular, en relación con la forma de cálculo de los valores de adquisición y transmisión aplicables y la posibilidad de considerar de forma conjunta o separada los resultados obtenidos.
La ganancia o pérdida patrimonial debe determinarse de forma individualizada para cada elemento patrimonial, aunque se transmitan en un mismo acto. En transmisiones lucrativas, el valor de adquisición y transmisión se determina según las normas del Impuesto sobre Sucesiones y Donaciones, sin exceder el valor de mercado. No obstante, las pérdidas patrimoniales derivadas de transmisiones lucrativas por actos ínter vivos o liberalidades no son computables. Por tanto, la ganancia de un bien no puede minorarse por la pérdida de otro en una donación.
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