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The consultant asks how to determine the acquisition and transfer value of inherited properties to calculate patrimonial gain. The DGT explains that the transfer value is the actual sale price, but if it is below market value, the market value will prevail.
Question posed: Transfer value for the purpose of calculating capital gains or losses in the Personal Income Tax. Determination of the market value of properties and the means of accreditation thereof.
The acquisition value of inherited assets is composed of the value assigned in the Inheritance and Gift Tax (not exceeding the market value), the tax amount paid, and the inherent acquisition costs. The transfer value is the actual amount of the disposal, provided it is not lower than the market value, deducting the inherent expenses paid by the transferor. The resulting gain or loss is integrated into the savings tax base.
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