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A query was raised regarding the tax treatment of donating a modern art collection to a non-profit foundation. The DGT explains that the resulting capital gain may be exempt if the entity meets the requirements of Law 49/2002, and details the rules for applying tax deductions for donations.
Cuestión planteada Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas.
La donación de bienes puede generar una ganancia o pérdida patrimonial, pero estará exenta de IRPF si se realiza a entidades del artículo 68.3 de la LIRPF que cumplan los requisitos de la Ley 49/2002. Los contribuyentes pueden aplicar deducciones en la cuota íntegra según la escala de la Ley 49/2002, con un límite de la base de deducción del 10% de la base liquidable. Para donaciones de bienes, la base de la deducción es su valor contable o el determinado por el Impuesto sobre el Patrimonio, con el valor de mercado como límite máximo.
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