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DONACIÓN DE CASA A UN HIJO

Mi tío ha donado en escrituras a mi primo una vivienda (no habitual), en la infomación fiscal que le manda Hacienda viene como una operación de transmisión de derechos sobre bienes inmuebles, ¿tiene que declararlo? en este caso ha sido un pérdida patrimonial no?, me prodríais indicar como se declara en la renta y que documentos necesito (tasas de notaria, registro...etc) gracias

En la donación no hay pérdida de patrimonio que declarar por el donante; en principio, lo que habría para él sería una ganancia patrimonial (valor de transmisión en la donación menos valor de adquisición), pero al haber tributado por la donación hace que la ganancia patrimonial quede exenta de tributar en IRPF (ver página 277 del “Manual Práctico Renta y Patrimonio 2006”, editado por la AEAT).

Perdón, pero yo diría que el que tributa por la donación es el donatario, es decir el beneficiario de la donación es decir el hijo. Por lo tanto quien tributará por el IRPF será el donante Y NO ESTARÁ EXENTO.

Bueno, estará exento si dicha casa la adquirió antes de 1986 por los coeficientes de abatimiento, aunque con la nueva reforma tributará por una parte, desde el día 20-01-2006 hasta el día que lo venda o lo done.

Espero haber resuelto vuestras dudas.

Chao chao

Perdón, perdón. Insisto en mi respuesta: al haberse tributado por la donación (el donatario es el que tributa, claro; nunca dije que fuese el donante), la ganancia patrimonial quede exenta de tributar en IRPF (ver página 277 del “Manual Práctico Renta y Patrimonio 2006”, editado por la AEAT).
No obstante, para tranquilidad del/la consultante rociosf, me gustaría que un experto del Foro diera su opinión, más autorizada.

Hola

Visto la insistencia, y sin ánimo de parecer repelente, veo bien que un experto del foro de su opinión respecto a este tema. Pero aún así me gustaría aclarar algunos puntos:

1.- En primer lugar, sobre lo que dice el Manual de Renta 2006 de Hacienda en la página 277 es desde el punto de vista del beneficiario de la donación. Por ese motivo dice que esa ganancia patrimonial no tributa por el IRPF, ya que éste habrá tributado por Donaciones.

2.- En cambio lo que si tributa por renta, tal y como comenté en mi primera respuesta, es la ganancia patrimonial que se produce en el donante por la transmisión de un bien, con carácter lucrativo (art. 34 Ley IRPF).

Espero que un experto del foro de su versión y aclare si la “posible” ganancia (ya que las pérdidas por transmisiones lucrativas no computan) derivada de una transmisión lucrativa tributa o no tributa en IRPF por parte del donante.

Saludos cordiales,

Tienes toda la razón. En la donación hay ganancia patrimonial, a tributar en IRPF. Solo en caso de herencia no tributa la ganancia patrimonial (la antiguamente llamada "plusvalía del muerto"). Si hubiera pérdida patrimonial, esta no se considera en el IRPF.
Pido perdón y espero que nadie se vea perjudicado por mi anterior opinión; es el peligro que tiene obtener información de Internet (cuestión que me preocupa mucho), pues no todas las aportaciones son creibles, como es el caso de la mía de ayer.

No hay que pedir perdón, para eso estamos todos aquí para aprender de los demás y de nosotros mismos.

Saludos a todos

"Los sueños y las angustías nos unen, pero las idologías nos separan." (Eugene Ionesco)

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