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A taxpayer inquired about the value and acquisition date of an inherited property for calculating capital gain upon sale. The DGT clarifies that the consolidation of full ownership upon the death of the usufructuary is not a new acquisition and retains the original inheritance date.
Cuestión planteada Determinar el valor y la fecha de adquisición a efectos del cálculo de la ganancia o pérdida patrimonial en el IRPF derivada de la transmisión de 2024.
La consolidación del pleno dominio por fallecimiento de la usufructuaria no constituye una nueva adquisición a efectos del IRPF. La fecha de adquisición de la parte consolidada sigue siendo la del fallecimiento del causante original (2006) y el valor de adquisición será el resultante de las normas del Impuesto sobre Sucesiones y Donaciones. No se aplican coeficientes de abatimiento por haber sido la adquisición en 2006.
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