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A taxpayer has enquired about calculating capital gains from the sale of inherited commercial premises and whether the ninth transitional provision applies. The DGT has ruled that the acquisition value consists of the inheritance value plus expenses, less depreciation. Furthermore, the application of the relevant tax reduction depends on the date of acquisition and whether the property is used for economic activity.
Cuestión planteada Determinación del valor de adquisición del local a efectos de calcular la ganancia patrimonial, y si resulta de aplicación la disposición transitoria novena.
El valor de adquisición de un bien heredado se compone del valor resultante de las normas del Impuesto sobre Sucesiones y Donaciones, más los gastos y tributos inherentes a la adquisición, menos las amortizaciones efectuadas. La fecha de adquisición es la del fallecimiento del causante. La disposición transitoria novena no aplica a la parte heredada por ser adquirida en 2007, pero podría aplicar a la parte de la madre si el bien no estuviera afecto a actividad económica y se cumpliera el plazo de desafectación de tres años.
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