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An individual sought guidance on calculating the capital gain or loss when donating a warehouse previously received as a gift. The Directorate General for Tax Affairs (DGT) explains that the rules for gratuitous transfers must be applied to determine both acquisition and transfer values.
Question posed: Calculation of the capital gain or loss in Personal Income Tax.
The donation generates a change in net worth that determines a gain or loss. For gratuitous transfers, the acquisition and transfer values shall be those resulting from the application of the Inheritance and Gift Tax rules, without exceeding the market value. Expenses, investments, and improvements shall be added to the acquisition value, and depreciation shall be deducted. If a capital loss is generated by a gratuitous transfer, it shall not be deductible.
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