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The consultant asks how to calculate the acquisition value of a property to determine the patrimonial gain after the consolidation of ownership upon the death of the usufructuary. The DGT responds that the acquisition value of bare ownership acquired for consideration and the value of the usufruct acquired on a profitable title shall be summed, in accordance with the rules of the Inheritance and Gifts Tax.
Cuestión planteada Conocer el valor de adquisición de la vivienda a los efectos del cálculo de la ganancia o pérdida patrimonial en el Impuesto sobre la Renta de las Personas Físicas.
El valor de adquisición se compone del importe real de la compra más gastos y tributos para la nuda propiedad, y del valor resultante de las normas del Impuesto sobre Sucesiones y Donaciones para la parte del usufructo. La consolidación del dominio por muerte del usufructuario no constituye una nueva adquisición. Para inmuebles adquiridos antes de diciembre de 1994, puede aplicarse la reducción de la disposición transitoria novena de la LIRPF según los límites de valor de transmisión establecidos. No son aplicables los coeficientes de actualización del valor de adquisición desde 2015.
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