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A taxpayer inquired about the value to be used for ITPAJD (Transfer Tax) and for determining the acquisition value for Personal Income Tax (IRPF) following the purchase of a property at a judicial auction. The DGT clarified that for ITPAJD, the cadastral reference value or the higher of this and the agreed price must be used, whereas for IRPF, the acquisition value is the actual amount paid plus expenses and taxes.
Cuestión planteada Cuál de los tres valores se ha de tomar en consideración para el pago del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados y para determinar el valor de adquisición a efectos del Impuesto sobre la Renta de las Personas Físicas.
En el ITPAJD, la base imponible para inmuebles es el valor de referencia catastral, salvo que el valor declarado o el precio pactado sean superiores. Para el IRPF, el valor de adquisición se compone del importe real de la adquisición más el coste de inversiones, mejoras, gastos y tributos inherentes, excluyendo los intereses.
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