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The consultant asks whether the value of a parent property can be used to value a separated plot in a sale. Hacienda responds that the acquisition value for income tax purposes will be determined by Inheritance and Gifts Tax rules, without exceeding market value.
Cuestión planteada Si el valor asignado al subpolígono J-A (finca matriz originaria), en el acuerdo de valoración de inmuebles de la Recaudación Regional de Tributos de la AEAT de Madrid, puede también ser el utilizado para la valoración del subpolígono J-A Bis (porción segregada), a los efectos de la transmisión onerosa de éste último, en referencia tanto al IRPF como al ITPAJD.
Para calcular la ganancia o pérdida patrimonial en IRPF, el valor de adquisición será el que resulte de aplicar las normas del Impuesto sobre Sucesiones y Donaciones, sin exceder el valor de mercado, sumado a inversiones, mejoras y gastos inherentes a la adquisición. La determinación de dicho valor debe acreditarse por el contribuyente y su valoración corresponde a los órganos de comprobación. Respecto al ITPAJD, la consulta no es procedente por no haber sido formulada por el obligado tributario.
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