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A taxpayer has requested clarification on how to determine the acquisition date and value of a property for gift tax purposes, given that the property was acquired partly through the dissolution of community property and partly through inheritance. The Directorate General of Taxes (DGT) ruled that these two components must be treated separately.
Question posed: Acquisition date corresponding to the residence for the purpose of determining the capital gain or loss obtained in the donation.
The portion acquired through the dissolution of community property maintains the original acquisition date and value of the real estate. The portion acquired through inheritance has the date of the decedent's death as the acquisition date and the value resulting from the Inheritance and Gift Tax regulations, without exceeding the market value. To both values, investments, improvements, and acquisition expenses paid shall be added.
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