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V1677-25 16 September 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Donation of part of habitual home to spouse creates capital gain or loss

A taxpayer asks about the tax treatment of donating 24% of their habitual home to their spouse. The DGT responds that the transaction generates a capital gain or loss, which is included in the savings tax base.

The question raised

Tax treatment of said donation in the Personal Income Tax of the taxpayer.

The DGT's ruling

The donation of a part of the real estate generates a variation in the assets that results in a capital gain or loss pursuant to Article 33.1 of the Personal Income Tax Law (LIRPF). The result is determined by the difference between the acquisition and transfer values, applying the rules for lucrative transfers under Article 36 of the LIRPF. Should a capital loss occur, it would not be deductible as it constitutes a lucrative transfer between living persons. The resulting gain shall be included in the savings tax base.

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