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A taxpayer inquired about the value to be used when calculating capital gains upon the donation of a previously acquired commercial premises. The Directorate General for Taxes (DGT) ruled that if the Autonomous Community reviewed and increased the acquisition value for Transfer Tax purposes, this new verified value must be used as the actual acquisition amount.
Cuestión planteada Valor de adquisición del local a efectos del cálculo de la ganancia patrimonial en el IRPF.
Para transmisiones lucrativas, el valor de transmisión es el que resulte de las normas del Impuesto sobre Sucesiones y Donaciones, sin exceder el valor de mercado. El valor de adquisición se compone del importe real de compra más gastos y tributos inherentes, minorado por amortizaciones. Según la jurisprudencia del Tribunal Supremo, si hubo una comprobación de valores por la Comunidad Autónoma en el Impuesto sobre Transmisiones Patrimoniales, se debe aplicar dicho valor comprobado como el importe real de adquisición.
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