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A consultant asks whether to use the 2019 market value or current reference value to calculate the capital gain from a property inherited or transferred under a succession agreement. The DGT responds that the application of the substitution rule depends on whether the transfer occurs within five years of the agreement or the death.
Cuestión planteada El consultante pregunta por el valor de adquisición del inmueble a efectos de determinar la ganancia o pérdida patrimonial en su transmisión. En particular, se pregunta si tienen que tomar el valor de referencia actual o el valor de mercado de 2019, utilizado para la liquidación del Impuesto sobre Sucesiones y Donaciones en 2019.
Si la transmisión se realiza antes de cinco años desde el pacto sucesorio o el fallecimiento, el beneficiario se subroga en la posición del causante respecto al valor y fecha de adquisición si este fuera inferior al de las normas del Impuesto sobre Sucesiones. Si no se cumple este plazo, el valor de adquisición será el resultante de las normas del Impuesto sobre Sucesiones y Donaciones aplicado en la adquisición.
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