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A taxpayer over the age of 65 has requested clarification on whether the donation of their property rental business to their children triggers capital gains or losses for Personal Income Tax (IRPF) purposes. The Directorate General of Taxes (DGT) has ruled that if the requirements of the Inheritance and Gift Tax Law for the business transfer reduction are met, no capital gain or loss shall be recognised for the donor.
Cuestión planteada Si la donación daría lugar a una ganancia o pérdida patrimonial en el Impuesto sobre la Renta de las Personas Físicas del donante.
La transmisión de elementos afectos a una actividad económica genera una ganancia o pérdida patrimonial para el donante. No obstante, se estimará la inexistencia de ganancia o pérdida patrimonial si la transmisión es de una empresa o participaciones en los términos del artículo 20.6 de la Ley 29/1987. Para ello, los elementos deben haber estado afectos ininterrumpidamente al menos cinco años antes de la transmisión y cumplirse los requisitos de dicha norma de sucesiones y donaciones.
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