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A taxpayer seeks clarification on the tax treatment of donating their pharmacy and premises to their children. The DGT rules that stock is taxed as income from economic activities, while fixed assets are treated as capital gains or losses, subject to specific exceptions.
Question posed: Tax treatment of the donation in the Personal Income Tax of the taxpayer.
The donation of inventory constitutes income from economic activity valued at market price, included in the general taxable base. Fixed assets generate a capital gain or loss in the savings tax base. However, capital losses from gratuitous transfers shall not be accounted for, and the non-existence of a gain or loss shall be presumed in the transfer of companies or professional businesses if the requirements of Article 20.6 of the Inheritance and Gift Tax Law are met.
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