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A taxpayer donated a house and a garage to their son in a single act, generating a gain on the house and a loss on the garage. The DGT states that losses from profitable transfers are not deductible and that each asset must be assessed separately.
Question posed: Determination of the capital gain or loss in the donor's Personal Income Tax (IRPF) arising from the gratuitous transfer of real estate, specifically regarding the method for calculating the applicable acquisition and transfer values and the possibility of considering the results obtained jointly or separately.
The capital gain or loss must be determined individually for each asset transferred, even if the transfer occurs in a single act. In gratuitous transfers, capital losses are not deductible according to the Personal Income Tax Law (LIRPF). Therefore, the gain from the dwelling is included in the savings base without being offset by the loss from the parking space.
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