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A taxpayer asks how to determine the acquisition value of shares received by donation to calculate capital gain or loss upon sale. The DGT responds that the acquisition value should be determined according to Inheritance and Gifts Tax rules, without exceeding market value.
Question raised For the purposes of calculating the capital gain or loss generated in the transfer, the acquisition value of the aforementioned shares.
For shares acquired for consideration, the acquisition value is determined by applying the rules of the Inheritance and Gift Tax, subject to a market value limit. To this amount, the expenses and taxes inherent to the acquisition, excluding interest, which have been paid by the acquirer, must be added.
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