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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.
Para la parte adquirida a título oneroso, el valor de adquisición es el importe real de la compra más gastos, tributos e inversiones. Para la parte adquirida a título lucrativo (usufructo), el valor es el que resulte de aplicar las normas del Impuesto sobre Sucesiones y Donaciones, sin exceder el valor de mercado, más gastos e inversiones. La consolidación del dominio por muerte del usufructuario no constituye una nueva adquisición. Se debe analizar la posible aplicación de la reducción de la disposición transitoria novena de la LIRPF si el inmueble se adquirió antes de diciembre de 1994.
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