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A taxpayer has enquired about calculating the acquisition value of a plot of land that now includes a dwelling built by a third party without consent. The DGT has ruled that the acquisition value shall be the sum of the value of the inherited land plus the market value of the dwelling at the time of accession.
Cuestión planteada 1. Valor de adquisición que debe darse a la parcela a efectos de la determinación de la ganancia o pérdida patrimonial que se obtuviera en su futura venta.
El valor de adquisición de la parcela engloba tanto el terreno como la construcción. Para el terreno, adquirido por herencia, se aplica el valor resultante de las normas del Impuesto sobre Sucesiones y Donaciones más gastos e inversiones. Para la vivienda, adquirida por accesión sin indemnización, el valor de adquisición es su valor de mercado en el momento en que se produjo la accesión.
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