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A taxpayer asks about the tax treatment of donating 24% of their habitual home to their spouse. The DGT responds that the transaction generates a capital gain or loss, which is included in the savings tax base.
Cuestión planteada Tratamiento fiscal de dicha donación en el Impuesto sobre la Renta de las Personas Físicas del consultante.
La donación de una parte del inmueble genera una variación en el patrimonio que da lugar a una ganancia o pérdida patrimonial según el artículo 33.1 de la LIRPF. El resultado se determina por la diferencia entre los valores de adquisición y de transmisión, aplicando las reglas de transmisiones lucrativas del artículo 36 de la LIRPF. Si se produjera una pérdida patrimonial, esta no sería computable por tratarse de una transmisión lucrativa por actos ínter vivos. La ganancia resultante se integrará en la base imponible del ahorro.
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