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The taxpayer asks whether the value of real estate and movable property must be separated in the informative tax return and when calculating capital gains following the sale of a property abroad. The Tax Agency responds that the reporting obligation only applies to real estate, whereas capital gains for movable property are determined by the difference between their acquisition and transfer values.
Question raised For the purposes of the obligation to declare assets located abroad and the corresponding capital gain in the Personal Income Tax, whether the transfer value of the real estate and the movable property must be broken down respectively.
La declaración informativa sobre bienes en el extranjero se refiere exclusivamente a cuentas, valores e inmuebles, por lo que no hay obligación de informar sobre los muebles del inmueble. El valor de transmisión del inmueble es su importe real, que no puede ser inferior al valor de mercado. Para los bienes muebles, la ganancia o pérdida patrimonial es la diferencia entre sus valores de adquisición y transmisión, debiendo acreditarse el valor de adquisición por los medios de prueba admitidos en Derecho.
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