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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.
Cuestión planteada Individualización de la ganancia patrimonial que pudiera resultar de la venta del inmueble.
La individualización de las ganancias patrimoniales se realiza según las normas de titularidad jurídica de los bienes o derechos. En este caso, la ganancia resultante de la transmisión del inmueble será la que determine la titularidad del cónyuge supérstite, según el alcance de la facultad de disposición que este detente. La determinación de si dicha facultad afecta a la totalidad o parte del inmueble es una cuestión de derecho civil que excede la competencia de la DGT.
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