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A fiduciary heir has requested clarification on how the sale of property held in trust is taxed under Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that the trustee is the sole owner and that the sale generates a capital gain or loss based on the difference between the acquisition value and the transfer value.
Question posed: Taxation of the transfer of real estate subject to a trust under Personal Income Tax. Determination of the capital gain or loss.
The trustee is the owner of the assets and has the power to alienate them. Upon the transfer of the real estate, a variation in their assets occurs, generating a capital gain or loss. The acquisition value, as it is a transfer for consideration, shall be that resulting from the application of the Inheritance and Gift Tax rules, not exceeding the market value, plus inherent expenses and investments.
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