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A query was raised regarding whether a mortgage loan taken out to pay inheritance tax can be considered an inherent cost of acquiring a property. The Directorate General for Taxes (DGT) ruled that such a loan does not form part of the acquisition value for Wealth Tax purposes.
Cuestión planteada Valor que ha de mantenerse en el supuesto de transmisión de vivienda por la que se practicó en su día la reducción por adquisición "mortis causa". Si, a efectos de la valoración en el Impuesto sobre el Patrimonio, se considera gasto inherente a la adquisición el préstamo hipotecario formalizado para pagar el impuesto sucesorio.
Para cumplir el requisito de mantenimiento del valor tras la enajenación de una vivienda con reducción por adquisición mortis causa, se debe mantener el valor que disfrutó de la reducción en el Impuesto sobre Sucesiones y Donaciones. El valor de adquisición en el Impuesto sobre el Patrimonio incluye los gastos y tributos inherentes a la transmisión, pero el préstamo hipotecario para pagar el impuesto sucesorio no es un gasto inherente.
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