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A query was raised regarding who should be taxed for the change in assets if a person donates a property while reserving the power to dispose of it. The DGT indicates that, by exercising said power, the donor acts as the transferor.
Cuestión planteada En caso de ejercitar la facultad de disposición, se consulta a quien se le imputaría la alteración patrimonial producida en la transmisión.
La reserva de la facultad de disponer tiene consideración de condición resolutoria. Si la donante ejerce esta facultad mediante un acto oneroso o gratuito, será la transmitente de los bienes. En el Impuesto sobre la Renta de las Personas Físicas, las ganancias patrimoniales se atribuyen a los titulares de los bienes según las normas de titularidad jurídica. Por tanto, la donante será quien obtenga la ganancia patrimonial al ejercer su derecho de disposición.
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