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A query was raised regarding whether it is mandatory to form an investment fund to apply the Personal Income Tax (IRPF) exemption for the donation of rural estates. The Directorate General for Taxes (DGT) ruled that if the requirements of the Inheritance and Gift Tax Law and the Wealth Tax exemption are met, such formation is not required.
Cuestión planteada Si para la exención en el IRPF de la ganancia patrimonial que se producirá como consecuencia de la donación ha de constituirse un fondo de inversión. Plazo y requisitos a cumplir.
Si concurren el derecho a la exención en el Impuesto sobre el Patrimonio y los requisitos del artículo 20.6 de la Ley 29/1987, no se estimará ganancia o pérdida patrimonial según el artículo 33.3.c) de la Ley 35/2006. La normativa de IRPF no exige la constitución de un fondo de inversión con la diferencia entre los valores de transmisión y adquisición de los bienes donados.
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