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A retired pharmacist enquires whether donating his business to his son allows for the exemption of capital gains or losses. The DGT rules that the donation of stock is taxed as income from economic activity, but fixed assets may not trigger taxation if the requirements of the Inheritance and Gift Tax Law are satisfied.
Cuestión planteada Aplicación a la donación del negocio de la exención prevista en el artículo 33.3.c) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La donación de existencias genera un rendimiento íntegro de la actividad económica valorado a precio de mercado. Respecto al inmovilizado, se estimará la inexistencia de ganancia o pérdida patrimonial si se cumplen los requisitos del apartado 6 del artículo 20 de la Ley 29/1987. Para ello, los elementos deben haber estado afectos ininterrumpidamente al menos cinco años antes de la transmisión. El hecho de percibir una pensión de jubilación no impide la aplicación de este beneficio fiscal.
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