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An owner of a lottery retail outlet has requested a ruling regarding the taxation of donating her business activity to her son. The DGT has determined that the transaction may qualify for a reduction in Inheritance and Gift Tax, an exemption from Personal Income Tax (IRPF) on fixed assets, and may be outside the scope of VAT.
Cuestión planteada Aplicación a la donación de la reducción establecida en el artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones, de la exención prevista en el artículo 33.3.c) de la Ley del Impuesto sobre la Renta de las Personas Físicas y si dicha operación estaría no sujeta al Impuesto conforme a lo previsto en el artículo 7.1º de la Ley del Impuesto sobre el Valor Añadido.
La donación del inmovilizado material e intangible no generará ganancias o pérdidas patrimoniales en el IRPF si se cumplen los requisitos del artículo 20.6 de la Ley 29/1987. Respecto al IVA, la transmisión estará no sujeta si la entrega de bienes y derechos se acompaña de una estructura organizativa que constituya una unidad económica autónoma capaz de desarrollar la actividad por sus propios medios. En este caso, la transmisión del contrato de gestión, el mobiliario y la subrogación en el arrendamiento parecen cumplir dicha condición.
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