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The taxpayer inquired whether the revocation of a donation of bare ownership to a foundation triggers a new tax liability. The DGT ruled that if the annulment is legally possible under civil law with retroactive effects, no new tax is due; however, if it is a termination by mutual agreement, it is subject to taxation.
Cuestión planteada Tributación de la operación.
Si la revocación permite la anulación total con retroacción de efectos al momento de la donación, no se considera un nuevo negocio jurídico ni un nuevo hecho imponible. No obstante, si no es posible la revocación legal y se opta por una resolución de mutuo acuerdo, se produciría una nueva transmisión sujeta al Impuesto sobre Sucesiones y Donaciones. En este último caso, el consultante sería el sujeto pasivo. Además, la operación podría tributar por Actos Jurídicos Documentados si la donación original no estuvo sujeta al Impuesto sobre Sucesiones y Donaciones.
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