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A query was raised regarding whether a reduction in the sale price of a rural property, agreed upon after the sale, constitutes a gift or a capital gain. The DGT ruled that it does not constitute a gift due to the absence of intent to make a liberal gift, but it does constitute a capital gain for Personal Income Tax purposes.
Cuestión planteada Son dos las cuestiones planteadas:
La reducción del precio pactada en beneficio de ambas partes no es un hecho imponible del Impuesto de Donaciones al no existir ánimo de liberalidad. No obstante, dicha cancelación parcial de la deuda tributa en el IRPF como ganancia patrimonial, siendo el importe condonado la cuantía de dicha ganancia.
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