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A taxpayer asks how to calculate the acquisition value of rural land obtained via a life annuity that has now expired. The DGT clarifies that the acquisition value for future sale will be the market value of the land at the time of annuity extinction, plus subsequent expenses and investments.
Cuestión planteada Valor de adquisición del terreno a los efectos del cálculo de la ganancia o pérdida patrimonial obtenida en el Impuesto sobre la Renta de las Personas Físicas.
Al extinguirse la renta vitalicia, se genera una ganancia o pérdida patrimonial por la diferencia entre el valor de mercado del capital recibido y las rentas satisfechas. Para la posterior transmisión del bien, el valor de adquisición será el valor de mercado del terreno en el momento de la extinción de la renta, sumado al coste de inversiones, mejoras y gastos o tributos inherentes a la adquisición.
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