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A query was raised regarding whether the transfer of a flat to a sister, mandated by a legacy from a deceased mother, is subject to Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that the transferor must report the resulting capital gain or loss within the savings tax base.
Cuestión planteada Si debe tributar en el IRPF por la ganancia patrimonial obtenida en la transmisión del inmueble, al entregarse en virtud del legado.
La transmisión del inmueble por el heredero al legatario genera una ganancia o pérdida patrimonial al producirse una variación en su patrimonio. Para transmisiones a título lucrativo, el valor de adquisición y transmisión se determinarán según las normas del Impuesto sobre Sucesiones y Donaciones, sin exceder el valor de mercado. El heredero tributa en el IRPF por la diferencia de valores, mientras que el legatario tributa únicamente en el Impuesto sobre Sucesiones y Donaciones por la adquisición del bien.
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