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A pharmacist inquired whether donating a 50% share of a business held in a community of property allows for the family business reduction in Inheritance and Gift Tax (ISD), the exemption of capital gains in Personal Income Tax (IRPF), and whether the transaction is subject to VAT. The Directorate General for Taxes (DGT) ruled that the ISD reduction and IRPF capital gains exemption can be applied if legal requirements are met, and that the transaction is not subject to VAT if an autonomous economic unit is transferred.
Cuestión planteada Si resulta aplicable a la donación la reducción establecida en el 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 tributación en el IVA de la referida donación.
Para el ISD, la reducción del artículo 20.6 es aplicable a la transmisión de participaciones en una comunidad de bienes. En el IRPF, si se cumplen los requisitos del ISD, se estima la inexistencia de ganancia o pérdida patrimonial por la transmisión del inmovilizado afecto. Respecto al IVA, la transmisión no estará sujeta si los elementos transmitidos constituyen una unidad económica autónoma capaz de desarrollar una actividad por sus propios medios; de lo contrario, será una mera cesión de bienes sujeta al impuesto.
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