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A taxpayer inquires about the tax implications of donating real estate assets used in their leasing activity to their children. The DGT explains that, if the requirements of the Inheritance and Gift Tax Law for the reduction due to the transfer of a family business are met, no capital gain or loss will be assessed for Personal Income Tax purposes.
Question posed: Tax implications of said donation in the Personal Income Tax of the inquirer.
The donation of assets used in an economic activity generates a capital gain or loss for the donor. However, the non-existence of a capital gain or loss will be assessed if the requirements of paragraph 6 of Article 20 of Law 29/1987 are met. In that case, it will be irrelevant whether the donee applies the reduction in the Inheritance and Gift Tax.
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