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A pharmacist has requested a ruling regarding the taxation of donating their business to a son, which includes the assumption of a mortgage debt. The DGT examines the VAT implications, the application of reliefs under Inheritance and Gift Tax, and the Income Tax treatment for both the donor and the donee.
Cuestión planteada 1.) Sujeción de dicha operación al Impuesto sobre el Valor Añadido.
La transmisión no estará sujeta a IVA si los elementos constituyen una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios. En el Impuesto sobre Sucesiones y Donaciones, la operación se califica como donación con causa onerosa, tributando por la diferencia entre el valor del negocio y la deuda asumida. Para el donante, no se estimará ganancia o pérdida patrimonial en el inmovilizado si se cumplen los requisitos del artículo 20.6 de la Ley del ISD. El donatario podrá deducir los intereses de la deuda como gastos financieros si tienen correlación con su actividad económica.
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