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A taxpayer has enquired about Personal Income Tax (IRPF) implications regarding the donation of her hospitality business and related premises to her daughter. The Directorate General of Taxes (DGT) clarifies that inventory is taxed as income from economic activity, whereas fixed assets may not generate capital gains or losses provided they meet the requirements set out in the Inheritance and Gift Tax Act.
Cuestión planteada Tributación de la donación en el Impuesto sobre la Renta de las Personas Físicas.
La donación de existencias constituye un rendimiento íntegro de la actividad económica valorado a precio de mercado. Respecto al inmovilizado, se estimará la inexistencia de ganancia o pérdida patrimonial si se cumplen los requisitos del artículo 20.6 de la Ley 29/1987. Para ello, el donante debe tener 65 años o incapacidad, dejar funciones de dirección y el donatario debe mantener lo adquirido durante diez años. En caso de cumplir estos requisitos, el donatario se subroga en los valores y fechas de adquisición del donante.
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