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A taxpayer inquires whether they may apply the reduction provided in the Ninth Transitional Provision of the Personal Income Tax Law after donating a property acquired in 1982. The DGT explains how to calculate the capital gain or loss and the conditions for applying said reduction.
Question posed: Request to know whether the reduction coefficients of the Ninth Transitional Provision of the Personal Income Tax Law may be applied.
The donation generates a capital gain or loss calculated as the difference between the transfer value (pursuant to Inheritance and Gift Tax regulations) and the acquisition value. If the transfer is gratuitous, losses are not deductible for Personal Income Tax purposes. The reduction under the Ninth Transitional Provision is applicable to assets acquired before December 31, 1994, provided that the transfer value limits established in said provision are met.
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