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A taxpayer inquired whether donating a property to their child is subject to Personal Income Tax (IRPF). The Directorate General of Taxes (DGT) ruled that such a donation generates a capital gain or loss, which must be included in the savings tax base.
Question posed: Whether the capital gain derived from said operation is subject to taxation under Personal Income Tax (IRPF).
The date of transfer is the date of the public deed of donation and acceptance. The donation of real estate generates a capital gain or loss as a variation in the value of the assets occurs. Quantification is carried out by calculating the difference between the acquisition and transfer values according to the rules for gratuitous transfers. If a capital loss were generated, it would not be accounted for as it constitutes a gratuitous transfer.
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