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The inquirer asks how the receipt of a property from their parents will be taxed, whether as full ownership or as bare ownership. The DGT responds that the donee is the taxable person and that the tax base will depend on the specific type of donation received.
Cuestión planteada Tributación de la operación.
Si se adquiere la plena propiedad sin contraprestación, se tributa por la totalidad del valor del inmueble según el artículo 9 de la LISD. Si se adquiere únicamente la nuda propiedad, se debe tributar por la parte correspondiente a dicha nuda propiedad, deduciendo del valor total la parte del usufructo que mantengan los donantes, conforme al artículo 26 de la LISD. El valor de los inmuebles será el valor de referencia catastral o, en su defecto, el mayor entre el valor declarado y el de mercado.
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