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The consultant asks whether IVA paid in a property swap involving an inherited property can be added to the acquisition value for calculating capital gain. The DGT responds that, since the swap is annulled by a rescission clause, the IVA is not part of the acquisition value as the buyer is entitled to a refund.
Cuestión planteada Si pueden tenerse en cuenta como mayor valor de adquisición, a efectos del cálculo de la ganancia de patrimonio que se genere, los siguientes gastos:
El valor de adquisición incluye el importe real de la adquisición, inversiones, mejoras y gastos o tributos inherentes, excluyendo intereses. En bienes heredados, el importe real es el determinado por las normas del Impuesto sobre Sucesiones y Donaciones. El IVA satisfecho en la permuta no puede incluirse como mayor valor de adquisición, ya que dicho impuesto grava la vivienda futura y la resolución de la permuta determina el derecho a su devolución. No obstante, sí pueden incluirse los gastos y tributos inherentes al ejercicio de la condición resolutoria necesarios para reconocer la titularidad del terreno.
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