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The taxpayer asks whether two donations should be aggregated to apply an exemption. The DGT rules that, as the donors are different, the aggregation of transfers is not applicable.
Cuestión planteada Si se acumulan las donaciones a efectos de poder tener derecho a la exención en el Impuesto sobre Sucesiones y Donaciones.
Las donaciones se consideran una sola transmisión a efectos de la liquidación del impuesto cuando se otorgan por un mismo donante a un mismo donatario dentro de un plazo de tres años. Al tratarse en este caso de donantes diferentes, las donaciones no se acumulan. Respecto a la exención mencionada, la DGT no puede pronunciarse por ser una materia de competencia de la Comunidad Autónoma.
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