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The consultant asks about the tax treatment of gifts of rural properties and homes following a horizontal division. The tax authority states that gifts generate capital gains or losses and outlines the calculation rules and possible exemptions.
Cuestión planteada Tributación de la operación en el Impuesto sobre la Renta de las Personas Físicas.
La división horizontal no altera el valor ni la fecha de adquisición de los bienes. Las donaciones de fincas rústicas y viviendas generan ganancias o pérdidas patrimoniales según la diferencia entre el valor de adquisición y el de transmisión (determinado por normas del Impuesto sobre Sucesiones y Donaciones). La vivienda A podría estar exenta si es la vivienda habitual del donante y este tiene más de 65 años. Los bienes adquiridos antes de 1994 pueden beneficiarse de una reducción según la disposición transitoria novena de la LIRPF.
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