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The inquirer asks about the taxation under Personal Income Tax and the municipal capital gains tax when donating real estate to the Catholic Church. The DGT responds that the donor is not liable for capital gains tax and that the capital gain in Personal Income Tax is exempt.
Issue raised: Taxation under the Tax on the Increase in Value of Urban Land and under Personal Income Tax.
Regarding the Tax on the Increase in Value of Urban Land, the donor is not a taxable person, with the Catholic Church being the taxpayer but subject to exemption under Law 49/2002. Regarding Personal Income Tax, the capital gain derived from the donation to entities benefiting from patronage, such as the Catholic Church, is exempt pursuant to Article 33.4 of the Personal Income Tax Law.
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