{"id":962,"date":"2026-02-25T16:07:57","date_gmt":"2026-02-25T16:07:57","guid":{"rendered":"https:\/\/www.alfonsea.com\/?p=962"},"modified":"2026-03-09T13:20:41","modified_gmt":"2026-03-09T13:20:41","slug":"las-donaciones-no-pueden-generar-perdidas-en-el-irpf","status":"publish","type":"post","link":"https:\/\/www.alfonsea.com\/es\/las-donaciones-no-pueden-generar-perdidas-en-el-irpf\/","title":{"rendered":"Las donaciones no pueden generar p\u00e9rdidas en el IRPF"},"content":{"rendered":"

Cuando se realiza una\u00a0donaci\u00f3n\u00a0de un bien se debe fijar el\u00a0valor del bien donado en la escritura p\u00fablica de transmisi\u00f3n intervivos.<\/p>\n

Ese\u00a0valor, servir\u00e1 de base a la liquidaci\u00f3n del Impuesto de Sucesiones y Donaciones, ser\u00e1 el precio de adquisici\u00f3n del donatario a efectos del IRPF en una futura transmisi\u00f3n y constituir\u00e1 el precio de transmisi\u00f3n para calcular la ganancia patrimonial en el IRPF del donante.<\/p>\n

S\u00f3lo la ganancia. Porque en caso de que el precio de adquisici\u00f3n del bien donado sea superior al\u00a0valor\u00a0dado en la\u00a0donaci\u00f3n\u00a0no podr\u00e1 computarse una p\u00e9rdida patrimonial. As\u00ed lo establece la propia norma y lo ha corroborado la DGT en reciente consulta vinculante.<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Cuando se realiza una\u00a0donaci\u00f3n\u00a0de un bien se debe fijar el\u00a0valor del bien donado en la escritura p\u00fablica de transmisi\u00f3n intervivos. Ese\u00a0valor, servir\u00e1 de base a la liquidaci\u00f3n del Impuesto de Sucesiones y Donaciones, ser\u00e1 el precio de adquisici\u00f3n del donatario a efectos del IRPF en una futura transmisi\u00f3n y constituir\u00e1 el precio de transmisi\u00f3n para […]<\/p>\n","protected":false},"author":6,"featured_media":963,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[52],"tags":[],"yoast_head":"\nLas donaciones no pueden generar p\u00e9rdidas en el IRPF<\/title>\n<meta name=\"description\" content=\"Cuando se realiza una\u00a0donaci\u00f3n\u00a0de un bien se debe fijar el\u00a0valor del bien donado en la escritura p\u00fablica de transmisi\u00f3n intervivos. 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