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A taxpayer sought clarification regarding the taxation, value, and acquisition date of rural land inherited in 1973 and sold following its rezoning. The DGT explains how to calculate the capital gain and the applicable transitional regime.
Cuestión planteada Tributación de la venta. Valor y fecha de adquisición.
Si no hay actividad de promoción inmobiliaria, la transmisión genera una ganancia o pérdida patrimonial. El valor de adquisición por herencia es el que resulte de aplicar las normas del Impuesto sobre Sucesiones y Donaciones, sin exceder el valor de mercado, más gastos e inversiones. La fecha de adquisición es la del fallecimiento del causante. Para elementos adquiridos antes de 1994 y no afectos a actividad económica, se puede aplicar una reducción sobre la ganancia generada antes de 2006 según la disposición transitoria novena de la LIRPF.
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