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A query was made regarding how to calculate the acquisition value of a property to determine capital gains or losses upon its future sale. The DGT explains that the actual purchase price, investments, improvements, and inherent expenses must be added, minus any depreciation.
Cuestión planteada Cálculo del valor de adquisición a los efectos de una futura transmisión.
El valor de adquisición se compone del importe real de compra, el coste de inversiones y mejoras, y los gastos y tributos inherentes a la adquisición, excluyendo intereses. Este valor debe minorarse por el importe de las amortizaciones fiscalmente deducibles. El valor de transmisión es el importe real de la venta, deduciendo los gastos y tributos inherentes satisfechos por el transmitente, sin que proceda minorar el préstamo hipotecario pendiente.
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