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A taxpayer asks whether IBI paid between 2023 and 2026 on an inherited property can be deducted when selling it. The DGT responds that this tax is not a cost inherent to acquisition or transfer.
Cuestión planteada El consultante vende en enero de 2026 una vivienda que recibió por herencia de sus padres en el año 2023. Se plantea si el IBI satisfecho en los ejercicios 2023 a 2026 es fiscalmente deducible a efectos del cálculo de la ganancia patrimonial obtenida en la venta
El IBI satisfecho durante los años de titularidad del inmueble no tiene la consideración de gasto inherente a la adquisición ni a la transmisión según el artículo 35 de la LIRPF. Por tanto, no procede su cómputo para determinar el valor de adquisición ni el valor de transmisión del bien. Los gastos inherentes deben estar directamente relacionados con la compra o la venta del inmueble.
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