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A co-owner of an inherited property has enquired about how to calculate the capital gain or loss when donating their share to a sibling. The Directorate General for Tax Affairs (DGT) explains that the acquisition value (based on the inheritance) must be compared with the transfer value (based on Inheritance and Gift Tax).
Cuestión planteada Cálculo de la ganancia o pérdida patrimonial en el Impuesto sobre la Renta de las Personas Físicas.
La donación de la cuota de participación genera una variación patrimonial que debe integrarse en la base imponible del ahorro. El valor de adquisición será el valor asignado por las normas del Impuesto sobre Sucesiones y Donaciones más los gastos e impuestos inherentes. El valor de transmisión será el que resulte de aplicar las normas del Impuesto sobre Sucesiones y Donaciones, sin exceder el valor de mercado, deduciendo los gastos de transmisión. Si se produce una pérdida patrimonial por la donación, esta no será computable por tratarse de una transmisión lucrativa.
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