Skip to content
Back to index
V1837-24 1 August 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Capital gains from the sale of assets donated with a reservation of disposal depend on legal ownership

A query was raised regarding how to individualise the capital gain from a property donated with a reservation of the power of disposal following the death of one of the donors. The DGT indicates that the gain shall be attributed according to the legal ownership of the asset, which depends on the scope of the power of disposal held by the surviving spouse.

The question raised

Individualization of the capital gain that could result from the sale of the real estate property.

The DGT's ruling

The individualization of capital gains is carried out according to the rules of legal ownership of the assets or rights. In this case, the gain resulting from the transfer of the real estate property shall be that which is determined by the ownership of the surviving spouse, according to the scope of the power of disposal held by them. The determination of whether said power affects the whole or part of the real estate property is a matter of civil law that exceeds the competence of the DGT.

Book your free first meeting