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A taxpayer who acquired bare ownership in 1980 and consolidated the usufruct in 2006 seeks advice on the taxation involved in donating the property to their son. The DGT explains how to calculate the municipal tax and the capital gain for Income Tax (IRPF) purposes.
Question raised: Taxation under the Tax on the Increase in Value of Urban Land and under Personal Income Tax.
For the ITP/AJD, the tax base is determined by applying the municipal annual percentage to the cadastral value, considering that the bare ownership was acquired in 1980 and the usufruct in 2006. For Personal Income Tax, the capital gain or loss results from the difference between the transfer value and the acquisition value, the latter being determined by the rules of the Inheritance and Gift Tax. The acquisition is considered to have occurred at the time of the decedent's death and affects the integrity of ownership.
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