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A taxpayer inquired about the valuation of a painting and a book collection donated to a local council for tax deduction purposes, as they lacked a book value. The Directorate General for Taxes (DGT) ruled that the capital gain is exempt and that the deduction base shall be the value determined in accordance with Wealth Tax regulations.
Cuestión planteada Cómo debe valorar dichos bienes a los efectos de la aplicación de la deducción por donativos en el Impuesto sobre la Renta de las Personas Físicas, teniendo en cuenta que no desarrolla ninguna actividad económica y no dispone, por tanto, de un valor contable de tales bienes.
La ganancia patrimonial derivada de la donación de bienes a un Ayuntamiento está exenta en el IRPF. Para la deducción por donativos, si no existe valor contable, la base se determinará según las reglas del Impuesto sobre el Patrimonio. En el caso de objetos de arte o antigüedades, estos se computarán por su valor de mercado en la fecha de devengo del impuesto.
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