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MEDIUM
FISCAL

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

V1329-26

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1329-26
Published
29 May 2026

Summary

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.

In 6 key points

Lifecycle

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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