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A resident in Spain received a donation of a property abroad while still a non-resident, and therefore did not pay Inheritance and Gift Tax. The inquiry asks how to determine the acquisition value of that property to calculate the capital gains tax for Personal Income Tax (IRPF) upon its sale.
Question posed: Determination of the acquisition value of the property for Personal Income Tax purposes.
As Inheritance and Gift Tax was not settled because the individual was not a resident and the asset is not located in Spain, the acquisition value for Personal Income Tax purposes shall be the real value of the property at the time of the donation. This value is understood as the price an independent buyer would pay under normal market conditions. The taxpayer must substantiate this value through valid means of evidence.
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