Donations of goods with the right to deduction in the tax
Regulations: Art. 33.4.a) Law Personal Income Tax
Capital gains that may be derived from donations of assets that meet the requirements to give the right to make the corresponding deduction in the quota are declared exempt for the donor, so they should not be included in the declaration.
See, within Chapter 16, in the section " Deduction for donations ", the requirements and conditions related to donations of goods.