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A taxpayer inquired whether donating the usufruct of shares to their children results in a capital gain or loss for Income Tax (IRPF) purposes. The Directorate General of Taxes (DGT) ruled that, as this constitutes a gratuitous transfer, it shall not be accounted for as a capital loss.
Cuestión planteada Tributación de la donación en el Impuesto sobre la Renta de las Personas Físicas del consultante.
La transmisión del derecho de usufructo de acciones a título lucrativo supone una alteración en la composición del patrimonio. No obstante, según el artículo 33.5.c) de la LIRPF, las pérdidas patrimoniales debidas a transmisiones lucrativas por actos ínter vivos o a liberalidades no se computarán. Para determinar los valores de adquisición y transmisión en estos casos, se aplicarán las reglas del Impuesto sobre Sucesiones y Donaciones sin exceder el valor de mercado.
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