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A married couple sought guidance on calculating acquisition and transfer values when donating the bare ownership of their home to their daughters. The Directorate General for Taxes (DGT) clarified that such a donation alters the taxpayer's assets, requiring the calculation of the difference between the transfer value and the acquisition value.
Question posed: Acquisition and transfer values of the donated asset in Personal Income Tax.
The donation of bare ownership generates a capital gain or loss pursuant to Article 33.1 of the Personal Income Tax Law. The transfer value shall be that resulting from the application of the Inheritance and Gift Tax rules, without exceeding the market value. The acquisition value shall be determined by applying the same proportion of bare ownership and usufruct used for the transfer. If a capital loss occurs due to this gratuitous transfer, it shall not be computable.
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