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A taxpayer requested guidance on determining the acquisition value of a property built in 1992 that lacks a new build declaration for sale purposes. The Directorate General for Taxes (DGT) stated that the value must include the land cost, construction costs, and the expenses related to the new build declaration.
Cuestión planteada Solicita saber cuál sería el valor de adquisición de cara a determinar la ganancia o pérdida patrimonial en el Impuesto sobre la Renta de las Personas Físicas.
El valor de adquisición se compone del importe real del terreno, el coste de las obras de construcción y los gastos y tributos de adquisición y de la declaración de obra nueva. En casos de autopromoción, el coste de las obras debe acreditarse por medios de prueba admitidos en derecho. La fecha de adquisición es la de finalización de las obras, pero si no se puede acreditar, se usará la fecha de la escritura de declaración de obra nueva.
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