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A taxpayer inquired as to when a capital gain or loss arising from the donation of real estate subject to suspensive conditions must be declared. The DGT ruled that the recognition occurs in the tax period in which the delivery of the asset takes place.
Question posed: Temporal imputation of the transaction for Personal Income Tax purposes.
The capital gain or loss is imputed in the tax period in which the change in assets occurs, pursuant to Article 14.1.c) of the Personal Income Tax Law (LIRPF). In the case of donations subject to a condition precedent, the change in assets occurs at the moment of delivery of the asset, which is when the transfer is postponed.
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