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A taxpayer asks how capital gains are attributed following the sale of funds and shares received through inheritance. The DGT responds that the gain or loss is attributed to the heirs according to their legal ownership and that the acquisition date is the date of the decedent's death.
Question posed: Attribution of the generated capital gain.
The transfer of assets generates a capital gain or loss determined by the difference between the acquisition and transfer values. The acquisition of assets through inheritance occurs derivatively at the time of the decedent's death. The resulting gain or loss shall be attributed to the heirs who are the owners of the transferred assets according to the rules of legal ownership.
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