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A taxpayer has enquired about the Personal Income Tax (IRPF) implications of donating their hardware business to their grandson. The Directorate General for Taxes (DGT) clarifies that stock is taxed as income from economic activity, while fixed assets are treated as capital gains or losses.
Cuestión planteada Tributación en el Impuesto sobre la Renta de las Personas Físicas de la donación, y si es aplicable a las ganancias patrimoniales que se obtuvieran en la donación la exención establecida en el artículo 33.3.c) de la Ley del Impuesto.
La donación de existencias constituye un rendimiento íntegro de la actividad económica valorado a precio de mercado. El inmovilizado genera una ganancia o pérdida patrimonial, salvo que se cumplan los requisitos para que no se estime ganancia o pérdida según el artículo 33.3.c) de la Ley del IRPF. En caso de cumplirse dichos requisitos, el donatario se subroga en los valores y fechas de adquisición del donante.
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