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The taxpayer inquired whether donating a pharmacy allows for the application of state and regional Gift and Inheritance Tax (ISD) reductions and how this affects Personal Income Tax (IRPF) exemptions. The Directorate General for Taxes (DGT) ruled that the IRPF exemption for the donor depends on meeting the requirements of Article 20.6 of the ISD Law, which includes a 10-year holding period; therefore, any shorter regional reduction period is irrelevant for this purpose.
Cuestión planteada Si resulta aplicable a la donación la reducción establecida en el citado apartado 6 del artículo 20 de la Ley del Impuesto sobre Sucesiones y Donaciones y la exención de la ganancia patrimonial prevista en el artículo 33.3.c) de la Ley del Impuesto sobre la Renta de las Personas Físicas, y si la reducción antes referida podría ser "complementada" por la establecida por la Comunidad Autónoma de Castilla la Mancha, sin que ello interfiriera en la exención en el IRPF.
Para que no exista ganancia o pérdida patrimonial en el IRPF del donante por la transmisión del inmovilizado afecto, deben cumplirse los requisitos del artículo 20.6 de la Ley 29/1987. Esto implica que el plazo de permanencia exigido es el de diez años previsto en la norma estatal y no el de cinco años de la normativa de Castilla la Mancha. La aplicación de una reducción adicional autonómica es irrelevante para la exención en el IRPF siempre que se cumplan los requisitos estatales.
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