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A lawyer requested guidance on how to declare the donation of a property used for their professional activity. The Directorate General of Taxes (DGT) clarified that if the requirements of the Inheritance and Gift Tax Law for the transfer of professional businesses are met, no capital gain or loss will be assessed for Personal Income Tax (IRPF) purposes.
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 según la diferencia entre valores de adquisición y transmisión. No obstante, no se estimará ganancia o pérdida patrimonial si se trata de una transmisión lucrativa de empresa o negocio profesional que cumpla los requisitos del artículo 20.6 de la Ley 29/1987. Para ello, el donante debe tener 65 años o incapacidad, dejar de ejercer funciones de dirección y el donatario debe mantener lo adquirido y tener derecho a la exención en el Impuesto sobre el Patrimonio durante diez años.
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