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A woman has requested a ruling regarding the taxation of a transaction in which her husband transfers the bare ownership of shares to his children and grandchildren, in exchange for a life annuity that will benefit both the husband and the wife. The DGT has determined that the husband's waiver of part of that right to payment in favour of his wife constitutes a donation.
Cuestión planteada Tributación de la operación.
La renuncia de un derecho de cobro a favor de una persona determinada se considera un negocio jurídico gratuito e inter vivos. En este caso, se produce una donación del marido hacia la consultante al renunciar a parte del derecho de cobro derivado de la transmisión de las participaciones. El impuesto se devenga en el momento de la perfección del contrato, no cuando se cobren las rentas. Para la valoración, se podrá adoptar el método de capitalización de pensiones previsto en el artículo 10.2.f) del TRLITPAJD.
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