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A taxpayer has enquired about the tax treatment of exchanging their home and a sum of money for a business premises. The DGT indicates that this transaction constitutes an asset alteration that must be calculated as a capital gain or loss.
Question posed: Taxation under Personal Income Tax.
The exchange of a dwelling and money for a business premises constitutes an alteration in the composition of assets that results in a capital gain or loss pursuant to Article 33.1 of the Personal Income Tax Law. The acquisition value shall be the sum of the acquisition value of the dwelling (including improvements and expenses) plus the amount of money provided. The transfer value shall be the higher of the market value of the premises received or the market value of the dwelling and the money provided.
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