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A taxpayer asks which acquisition value should be used to calculate the capital gain when contributing an inherited property to a company, given that the Administration verified a value higher than that declared in Inheritance Tax. The DGT responds that the value verified by the Administration must be used.
Question posed: Acquisition value of the property for the purpose of calculating the capital gain generated by its contribution to the company.
In non-monetary contributions to companies, the capital gain is determined by the difference between the acquisition value and the transfer value. When the acquisition is through inheritance, the acquisition value is the declared value or the value verified for Inheritance and Gift Tax purposes, plus the expenses and taxes inherent to the acquisition. If there is a value verification proceeding with a result higher than the declared one, this verified value is the one that must be applied.
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