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A taxpayer requested clarification on how to calculate the acquisition value of a property received through inheritance at two different stages (bare ownership and full ownership). The Directorate General for Taxes (DGT) ruled that the acquisition value is determined by applying Inheritance and Gift Tax regulations, provided it does not exceed the market value.
Cuestión planteada Valor de adquisición a efectos del cálculo de la ganancia o pérdida patrimonial.
El valor de adquisición de bienes recibidos por herencia se constituye por el valor resultante de las normas del Impuesto sobre Sucesiones y Donaciones, sin exceder el valor de mercado, más gastos e inversiones. La fecha de adquisición es la del fallecimiento del causante. La extinción de un usufructo por muerte del usufructuario no supone una nueva adquisición, sino la recuperación de las facultades de goce por el propietario.
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