Doctrine by topic · DGT Observatory

Fixed Assets Used in Business: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 17 rulings · 2016–2023

Current position

The donation of fixed assets used in business generates a capital gain or loss within the savings base. The non-existence of a capital gain or loss is estimated only if the requirements of Article 20.6 of Law 29/1987 are met, which requires the transfer of an individual enterprise or professional business in favor of descendants. Furthermore, the assets must have been used in the business uninterruptedly during the legally required period.

The DGT's position remains constant in the application of Article 20.6 of Law 29/1987 for the exemption of capital gains. A precision is observed in the distinction between the nature of the income (economic activity for inventory versus capital gain for fixed assets) and the application of temporal business use requirements.

Turning points

  1. V1090-19

    Establishes that for the non-existence of a capital gain, the assets must have been used in the business uninterruptedly during the period required by the regulation.

  2. V0795-23

    Clarifies that if the donation is made after retirement, as the assets are no longer necessary for the activity, the non-existence of a gain or loss does not apply.

Analysis based on 16 of 17 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

17
V2644-23 29 Sept 2023

No capital gains tax on business donations if ISD Law requirements are met

SG de Impuestos sobre la Renta de las Personas Físicas
ganancia patrimonialtransmisión lucrativainmovilizado afectorendimiento de actividad económicaexención LIRPF — Ley 35/2006 del IRPF art. 27LIRPF — Ley 35/2006 del IRPF art. 28.2
Affects CompanyExpat · Non-residentIndividual
V3376-19 11 Dec 2019

Tax treatment in Personal Income Tax for the donation of a Lottery Administration

SG de Impuestos sobre la Renta de las Personas Físicas
rendimiento de la actividad económicaganancia patrimonialpérdida patrimonialinmovilizado afectotransmisión lucrativa LIRPF — Ley 35/2006 del IRPF art. 28.2LIRPF — Ley 35/2006 del IRPF art. 28.4.a
Affects CompanyExpat · Non-residentIndividual

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