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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 fecha de adquisición de los bienes heredados es la del fallecimiento del causante. La consolidación del pleno dominio por fallecimiento de la usufructuaria no genera una nueva adquisición, por lo que la fecha de adquisición sigue siendo la de la herencia original. El valor de adquisición será el resultante de aplicar las normas del Impuesto sobre Sucesiones y Donaciones, sin exceder el valor de mercado, más gastos e inversiones.
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