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The taxpayer asks how to calculate the capital gain or loss from the sale of estates and a dwelling received by donation in 1975. The DGT explains that the acquisition value shall be that determined by the Inheritance and Gift Tax regulations and details the applicable transitional reduction regime.
Question posed: Method for calculating the capital gain or loss in the Personal Income Tax.
For real estate acquired by gratuitous title, the acquisition value is that resulting from the Inheritance and Gift Tax regulations (not exceeding the market value), plus investments, improvements, and inherent expenses. If the assets were acquired before December 31, 1994, a reduction may be applied to the portion of the gain generated before January 20, 2006, provided that the transfer value limits established in the ninth transitional provision of the LIRPF are met.
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