Skip to content
V0732-17 ·22 March 2017 ·consulta-vinculante Medium impact
Tax

Donation of property with full ownership consolidated is subject to IBI/ITP/ITCMD and generates capital gains or losses for IRPF

A taxpayer who acquired bare ownership in 1980 and consolidated the usufruct in 2006 seeks advice on the taxation involved in donating the property to their son. The DGT explains how to calculate the municipal tax and the capital gain for Income Tax (IRPF) purposes.

In 6 key points

Lifecycle

2017-03-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact