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V1709-24 ·11 July 2024 ·consulta-vinculante Medium impact
Tax

Donating real estate generates a capital gain or loss for Personal Income Tax purposes

An individual sought guidance on calculating the capital gain or loss when donating a warehouse previously received as a gift. The Directorate General for Tax Affairs (DGT) explains that the rules for gratuitous transfers must be applied to determine both acquisition and transfer values.

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2024-07-11PublishedPublished 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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