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A taxpayer asks how to calculate the acquisition value of a property purchased as bare ownership in 1983, whose usufruct was consolidated by the death of their parents in 2004. The DGT explains that the acquisition value is determined by adding the cost of the bare ownership and the value of the usufruct according to Succession and Gifts Tax rules.
Cuestión planteada Teniendo en cuenta que se trata de una finca no afecta a ninguna actividad económica del consultante, se plantea cuál sería el valor de adquisición de la misma a los efectos del cálculo de la ganancia o pérdida patrimonial en el Impuesto sobre la Renta de las Personas Físicas.
El valor de adquisición de la nuda propiedad es el importe real de la compra más gastos y tributos inherentes. El valor de la parte del usufructo es el que resulte de aplicar las normas del Impuesto sobre Sucesiones y Donaciones, sin exceder el valor de mercado, más mejoras y gastos. La consolidación del dominio por muerte del usufructuario no constituye una nueva adquisición. No se pueden aplicar coeficientes de actualización del valor de adquisición.
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