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The inquirer asks whether the value of a rural estate must be included in their uncle's estate if he passes away within four years of the purchase of the bare ownership. The DGT rules that the tax paid upon acquisition must be compared with the tax that would have been due under Inheritance and Gift Tax.
Cuestión planteada En el caso que el tío falleciera antes de los cuatro años de la transmisión y se hubiera gastado el dinero pagado por la compra de la nuda propiedad si el consultante tendría que adicionar el valor de la finca a la herencia que reciba.
Si el dinero de la compra no consta en el patrimonio del causante, se debe comparar la cantidad pagada por el ITPAJD con la que resultaría de aplicar el tipo medio efectivo del ISD al valor de la finca en el momento de la adquisición. Si el ITPAJD es superior, no hay adición; si es inferior, se debe adicionar el valor de la finca a la herencia, deduciendo lo ya pagado por el ITPAJD. En este caso, podría aplicarse una reducción del 95% si se cumplen los requisitos de la Ley del Impuesto sobre el Patrimonio y se mantiene la finca diez años.
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