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A taxpayer enquired whether donating a house to a political party would trigger Corporate Tax, Personal Income Tax, Gift and Inheritance Tax, or Stamp Duty. The Directorate General for Tax (DGT) stated it cannot rule on the political party's tax liabilities as it is not the taxpayer, but confirmed that the donor is exempt from Personal Income Tax regarding the capital gain.
Cuestión planteada Si por la donación existe sujeción al Impuesto sobre Sociedades, al Impuesto sobre la Renta de las Personas Físicas, al Impuestos de Sucesiones y Donaciones y al Impuesto sobre Transmisiones Jurídicas y Actos Jurídicos Documentados
La donación de bienes a un partido político permite la exención de la ganancia patrimonial en el IRPF del donante, según el artículo 33.4 de la Ley 35/2006. Al ser el donatario un partido político, se aplica la exención prevista para las entidades mencionadas en el artículo 68.3 de la misma ley. Respecto al Impuesto sobre Sociedades, Sucesiones y Donaciones o el de Transmisiones Patrimoniales, la DGT no responde sobre el régimen del partido por no ser este el obligado tributario que formula la consulta.
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