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The taxpayer inquires about the tax treatment of donating the bare ownership of a self-built property while retaining the usufruct. The Directorate General for Taxes (DGT) rules that this creates a change in assets that must be quantified according to the rules for gratuitous transfers.
Question posed: Taxation of the donation under Personal Income Tax.
The donation of bare ownership generates a capital gain or loss due to the alteration in the composition of the assets. The transfer value shall be that resulting from applying the rules of the Inheritance and Gift Tax, subtracting the value of the usufruct from the total value of the real estate. The acquisition value for the bare ownership portion shall be determined by applying the same proportion. If a capital loss occurs, it shall not be computable as it constitutes a gratuitous transfer.
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