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A taxpayer received shares through an inheritance and an excess adjudication on their hereditary share. The DGT rules that the acquisition value of the shares must be calculated differently for the inherited portion and the portion received via excess adjudication.
Cuestión planteada Determinación, a efectos del Impuesto sobre la Renta de las Personas Físicas, del valor de adquisición de las acciones adquiridas por el consultante, teniendo en cuenta que el consultante manifiesta que se habría producido un exceso de adjudicación de los previstos en el artículo 27.3 de la Ley de la Ley del Impuesto sobre Sucesiones y Donaciones.
Para la parte de las acciones adquirida por herencia, el valor de adquisición es el que resulte de las reglas del Impuesto sobre Sucesiones y Donaciones. Para la parte adquirida en la división de la herencia que excede de los derechos hereditarios, el valor de adquisición es el valor real o de mercado en el momento de la división, según las normas del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados.
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