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A couple wishes to donate the bare property of a garage to their daughter, retaining the usufruct. The DGT states that this transaction generates a capital gain or loss due to changes in the composition of assets.
Cuestión planteada Tributación de la donación en el Impuesto sobre la Renta de las Personas Físicas.
La ganancia o pérdida se calcula por la diferencia entre el valor de transmisión de la nuda propiedad y su valor de adquisición. El valor de transmisión será el que resulte de aplicar las normas del Impuesto sobre Sucesiones y Donaciones, sin exceder el valor de mercado. Para separar el valor del usufructo y de la nuda propiedad, se aplicarán las reglas de valoración del Impuesto sobre Sucesiones y Donaciones. Si existiera pérdida patrimonial, no se computará por tratarse de una transmisión lucrativa.
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