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A taxpayer inquired whether an increase in a property's value following an administrative value verification (for Transfer Tax purposes) would affect their Personal Income Tax (IRPF). The Directorate General for Tax (DGT) ruled that it does not alter the acquisition value or the calculation of the reinvestment exemption for the main residence.
Cuestión planteada Incidencia de la comprobación de valores en las operaciones de compraventa y reinversión efectuadas.
El valor de adquisición para el IRPF se determina por el importe real efectivamente satisfecho, por lo que el aumento de valor derivado de una comprobación de valores en el ITP no tiene incidencia. Tampoco afecta al cálculo de la exención por reinversión en vivienda habitual, ya que esta se basa en las cantidades efectivamente invertidas. No obstante, el importe del impuesto resultante de dicha comprobación sí formará parte del valor de adquisición en una futura transmisión.
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