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A taxpayer inquired about how to calculate the capital gain or loss when donating the bare ownership of their home while retaining a life usufruct. The Directorate General of Taxes (DGT) ruled that the quantification is determined by the difference between the transfer value of the bare ownership and its acquisition value.
Question raised: Acquisition value of the real estate for the purposes of calculating the possible capital gain or loss in Personal Income Tax.
The donation of bare ownership alters the composition of the assets and generates a capital gain or loss. The transfer value of the bare ownership is the difference between the total value of the real estate and the value of the usufruct according to the rules of the Inheritance and Gift Tax. For the acquisition value, the same proportion of the bare ownership and the usufruct must be applied. If a capital loss occurs from this lucrative transfer, it shall not be computable.
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