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A 78-year-old individual seeks advice on the tax treatment of donating their real estate leasing business to their children. The DGT clarifies that, provided the requirements of the Inheritance and Gift Tax Act are satisfied, no capital gain or loss will be deemed to have occurred for the donor.
Cuestión planteada Tratamiento fiscal de dicha donación en el Impuesto sobre la Renta de las Personas Físicas.
En la transmisión de elementos afectos a una actividad económica por donación, se generará una ganancia o pérdida patrimonial. No obstante, se estimará la inexistencia de ganancia o pérdida patrimonial si la transmisión es de una empresa individual o negocio profesional a favor de descendientes y cumple los requisitos del apartado 6 del artículo 20 de la Ley 29/1987. Para ello, los elementos deben haber estado afectos ininterrumpidamente al menos cinco años antes de la transmisión.
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