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A taxpayer asks how to calculate the capital gain or loss when transferring a rural estate with irrigation facilities and greenhouses. The DGT responds that, as these are assets used for an economic activity, the acquisition value of the facilities shall be their book value.
Question posed: Method for calculating capital gains or losses in Personal Income Tax.
In the transfer of assets used for economic activities, the acquisition value is the book value, always accounting for minimum depreciation. For the land, as it is a non-depreciable asset, the acquisition value is the actual acquisition amount plus investments, improvements, and inherent expenses. For the constructed facilities (greenhouse, irrigation, etc.), the acquisition value is their book value and the acquisition date is the date of completion of their construction.
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