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A taxpayer inquired whether they could offset capital gains against losses generated by donating their assets to their daughters. The DGT ruled that losses arising from gratuitous inter-vivos transfers are not deductible.
Cuestión planteada Solicita saber si puede compensar las ganancias patrimoniales con las pérdidas procedentes de la donación del patrimonio a sus hijas a efectos del Impuesto sobre la Renta de las Personas Físicas.
Las ganancias y pérdidas patrimoniales derivadas de una donación se consideran renta del ahorro. Sin embargo, según el artículo 33.5 de la LIRPF, no se computarán como pérdidas patrimoniales aquellas debidas a transmisiones lucrativas por actos inter-vivos o a liberalidades. Por tanto, el contribuyente debe integrar las ganancias en la base imponible del ahorro sin poder compensarlas con las pérdidas de esa misma donación.
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