For an account to qualify for the digital Taken King, it must own the base game and both expansion, unfortunately.
https://www.destinythegame.com/taken-king/wheretobuy
There are, of course, other editions of the Taken King, that do not require the ownership of all year 1 content.
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So is there anyway to transfer ownership of one of the expansions so I don't have to rebuy the game and both expansions?
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[quote]So is there anyway to transfer ownership of one of the expansions so I don't have to rebuy the game and both expansions?[/quote] Typically, no. But that would be something to discuss with Sony, as they manage your account and its licenses.