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A father sells a pharmacy to his daughter with deferred payment terms and seeks to reduce the price due to financial difficulties. The DGT rules that this discount is considered a gift (liberalidad) and does not reduce the seller's capital gain, although it does reduce the acquisition value for the buyer.
Cuestión planteada Efectos de dicho descuento en la ganancia patrimonial que debe seguir imputando el padre y en el valor de adquisición del fondo de comercio de la hija.
El descuento o rebaja del precio al comprador se configura como una liberalidad, por lo que no puede computarse como pérdida patrimonial según el artículo 33.5 de la LIRPF. La condonación de deuda con ánimo de liberalidad es un negocio jurídico gratuito. El descuento no afecta a la ganancia patrimonial que el vendedor debe declarar según los cobros pactados, pero sí reduce el valor de adquisición del bien para la hija.
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