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The consultant asks how to calculate the acquisition value of fund shares received by inheritance to determine capital gain on sale. The DGT responds that, as a lucratively acquired share, the value will be derived from Inheritance and Gifts Tax rules, not exceeding market value, plus associated costs and taxes.
Cuestión planteada Tributación en caso de venta de las participaciones y, a efectos del cálculo de la posible ganancia patrimonial generada, cuál sería el valor de adquisición de las mismas.
Para participaciones adquiridas por herencia, el valor de adquisición es la suma del valor que resulte de aplicar las normas del Impuesto sobre Sucesiones y Donaciones (sin exceder el valor de mercado) y los gastos y tributos inherentes a la adquisición. Este valor no puede superar el valor de mercado, por lo que no es aplicable la norma que permite que el valor declarado prevalezca si es superior al comprobado. El cálculo debe realizarse proporcionalmente al porcentaje heredado.
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