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The consultant asks how personal income tax will be applied to the gift of property acquired by inheritance (part in 2019 and part in 2025). The DGT responds that the gift results in a capital gain or loss which is included in the savings tax base.
Question posed: Determination of the taxpayer's Personal Income Tax liability arising from the donation of the aforementioned real estate in 2026.
The donation of real estate generates a capital gain or loss due to the variation in the value of the assets. The acquisition value shall be that resulting from the application of the Inheritance and Gift Tax regulations in the respective hereditary acquisitions, plus expenses and investments. The consolidation of the usufruct upon the death of the usufructuary does not constitute a new acquisition for Personal Income Tax purposes. The transfer value shall be that resulting from the Inheritance and Gift Tax regulations, not exceeding the market value.
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