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A taxpayer asks how to determine the acquisition value of real estate received via an improvement pact with present effects following the death of one of the parents. The DGT explains how to apply the new version of Article 36 of the Income Tax Law based on the share of the property and the deceased transferee.
Question posed: Application of the new wording of Article 36 of Law 35/2006.
For assets acquired through succession agreements with present effects, if they are transferred before five years have elapsed from the agreement or the death, Article 36 of the Personal Income Tax Law (LIRPF) shall apply. If the transferor has deceased, the portion of the real estate belonging to the deceased shall have an acquisition value and date determined by the Inheritance and Gift Tax regulations at the time of the agreement. Regarding the portion belonging to the living parent, the beneficiary shall subrogate into the transferor's position concerning the acquisition value and date when such values are lower than those established by the Inheritance and Gift Tax regulations.
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