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V0877-25 22 May 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Obligation to declare patrimonial gain from sale of inherited property, regardless of subsequent donation

A taxpayer asks whether they must declare patrimonial gain from selling their share of an inherited property if they later donate the proceeds to their mother. The DGT responds that the obligation to declare patrimonial gain exists independently of any subsequent donation.

The question raised

Question posed: Obligation to declare the capital gain derived from the transfer and the possibility of deducting donation expenses from the transfer value for the purpose of determining the capital gain.

The DGT's ruling

The sale of the ownership interest in a dwelling generates a capital gain or loss based on the difference between the acquisition value and the transfer value. The acquisition value in transfers for consideration is the market value on the date of death plus inherent expenses and investments paid by the acquirer. The transfer value is the actual amount of the disposal, deducting the inherent expenses and taxes paid by the transferor. The obligation to declare the capital gain persists even if a subsequent donation of the gains is made in favor of a third party.

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