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The taxpayer asks how to value a property of which they hold two halves, acquired at different times through inheritance. The DGT rules that the cadastral value must be compared with the sum of the percentages corresponding to the acquisition value of each half.
Cuestión planteada Valoración de un bien inmueble a efectos del Impuesto sobre el Patrimonio. En concreto, se plantea si debe tomarse el resultado de la suma de los valores determinados por la Administración en el ISD de las dos mitades y compararlo con el valor catastral o, si debe tomarse cada uno de los valores determinados por la Administración en el ISD de cada una de las dos mitades y compararlo con el 50 por ciento del valor catastral y sumar el resultado de los mayores importes en cada caso.
Para valorar inmuebles en el Impuesto sobre el Patrimonio, se aplica el mayor de tres valores: el catastral, el determinado por la Administración para otros tributos o el valor de adquisición. El valor de adquisición incluye el importe real más gastos, inversiones y tributos inherentes a la transmisión, como el Impuesto sobre Sucesiones y Donaciones. En el caso de un inmueble con mitades adquiridas en distintos momentos, se debe comparar el valor catastral con la suma del 50% del valor de adquisición de la primera mitad y el 50% del valor de adquisición de la segunda.
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