Donations of goods with the right to deduction in the tax

Regulations: Art. 33.4.a) Law Income Tax

Capital gains that may arise from donations of assets that meet the requirements to entitle the donor to the corresponding deduction in the tax rate 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 relating to donations of property.