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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.
Cuestión planteada Determinación de la tributación en el IRPF de la consultante derivada de la donación de los referidos inmuebles en 2026.
La donación de inmuebles genera una ganancia o pérdida patrimonial por la variación en el valor del patrimonio. El valor de adquisición será el que resulte de la aplicación de las normas del Impuesto sobre Sucesiones y Donaciones en las respectivas adquisiciones hereditarias, más gastos e inversiones. La consolidación del usufructo por muerte del usufructuario no constituye una nueva adquisición para el IRPF. El valor de transmisión será el que resulte de las normas del Impuesto sobre Sucesiones y Donaciones, sin exceder el valor de mercado.
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