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V1329-26 ·29 May 2026 ·consulta-vinculante Medium impact
Tax

Donation of bare property creates capital gain or loss in personal income tax

A couple wishes to donate the bare property of a garage to their daughter, retaining the usufruct. The DGT states that this transaction generates a capital gain or loss due to changes in the composition of assets.

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2026-05-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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