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A taxpayer inquires about the taxation of a mortis causa donation of real estate to their children. The DGT clarifies that this type of donation is considered a succession title for Inheritance and Gift Tax and does not generate capital gains for Personal Income Tax purposes.
Question posed: Taxation under Inheritance and Gift Tax and under Personal Income Tax.
The mortis causa donation is a succession title and not a gratuitous inter vivos legal transaction; therefore, the rules for acquisitions by reason of death under Inheritance and Gift Tax apply. For Personal Income Tax purposes, no capital gain or loss shall be estimated from lucrative transfers occurring upon the death of the taxpayer.
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