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The consultant asks what date and value to use to calculate the capital gain on an inherited property from 1994. The DGT responds that the acquisition value is determined by Inheritance and Gifts Tax rules, and the acquisition date is set to the date of death.
Cuestión planteada Fecha de adquisición de dicha vivienda a los efectos del cálculo de la ganancia o pérdida patrimonial en el Impuesto sobre la Renta de las Personas Físicas.
Al ser una adquisición a título lucrativo, el valor de adquisición será el que resulte de aplicar las normas del Impuesto sobre Sucesiones y Donaciones, sin exceder el valor de mercado en la fecha del fallecimiento, más gastos e inversiones. La fecha de adquisición se entiende producida en el momento del fallecimiento del causante. Para bienes adquiridos antes del 31 de diciembre de 1994, puede aplicarse una reducción sobre la parte de la ganancia generada antes del 20 de enero de 2006 según la disposición transitoria novena de la LIRPF.
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