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Heirs inquire about the tax treatment of the transfer of social shares acquired through inheritance, both in full ownership and with usufruct. The DGT clarifies how to calculate the acquisition and transfer values, and how the homogeneity of values is determined.
Question posed: Tax treatment of said transfer in Personal Income Tax.
The transfer of shares generates a capital gain or loss due to the variation in the value of the assets. The acquisition value for assets received through inheritance is that resulting from the Inheritance and Gift Tax regulations. For non-listed securities, the transfer value may not be less than the higher of the net equity from the latest balance sheet or the result of capitalizing the average of the previous three fiscal years at 20%. Securities held in bare ownership are not considered homogeneous with those held in full ownership, nor are those held in sole ownership considered homogeneous with those held under joint ownership.
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