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The consultant asks how to calculate the capital gain from selling a property purchased in 2006 as bare ownership, with the usufruct established following the death of their mother in 2020. The DGT explains that the acquisition value consists of the original purchase price plus the value of the inherited portion according to Succession Tax rules.
Question posed: Calculation of the capital gain obtained in the transfer of the aforementioned property.
The acquisition value of the portion received by inheritance shall be that resulting from the application of the Inheritance and Gift Tax regulations, not exceeding the market value, plus investments, improvements, and inherent expenses. The extinction of the usufruct due to the death of the usufructuary does not constitute a new acquisition, but rather the recovery of the rights of enjoyment by the owner. For the transfer value, only the expenses and taxes inherent to the sale shall be deducted, excluding current expenses such as the Property Tax (IBI) or the waste collection fee.
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