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The consultant asks whether receiving half a property by donation from her mother is subject to IRPF. The DGT responds that acquisitions by donation are not subject to IRPF, as they are taxed under the Inheritance and Gift Tax.
Cuestión planteada Si la donación recibida está sujeta a tributación en el IRPF.
La adquisición de bienes por donación no se encuentra sujeta al Impuesto sobre la Renta de las Personas Físicas, conforme al artículo 6.4 de la LIRPF. Esto se debe a que dicha operación está sujeta al Impuesto sobre Sucesiones y Donaciones según el artículo 3.1 b) de la Ley 29/1987.
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