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A taxpayer inquired how the donation of a rural estate to their children, who will not operate it, affects their agricultural activity. The DGT ruled that the capital gains tax exemption cannot be applied if the children are not entitled to the exemption under Wealth Tax.
Cuestión planteada Cómo debe declarar dicha operación en el Impuesto sobre la Renta de las Personas Físicas.
La donación de un inmueble genera una ganancia o pérdida patrimonial. Para que no se compute la ganancia en el IRPF según el artículo 33.3.c) de la LIRPF, debe cumplirse la exención del Impuesto sobre el Patrimonio. Si los donatarios no ejercen la actividad de forma habitual, personal y directa, no tendrán derecho a dicha exención y, por tanto, no podrán aplicar la reducción del Impuesto sobre Sucesiones y Donaciones ni la exención en el IRPF.
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