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Taxpayers sought clarification on the acquisition date and value to calculate capital gains following the sale of land received via donation and subsequently regularised through a deed of notoriety. The DGT ruled that the acquisition value consists of the amount determined under Inheritance and Gift Tax regulations, plus all inherent expenses and taxes, including the transfer tax paid during the regularisation process.
Cuestión planteada Dado que en 2021 han transmitido el terreno, cuál será la fecha y el valor de adquisición del mismo a los efectos del cálculo de la ganancia o pérdida patrimonial en el IRPF.
Al ser una adquisición a título lucrativo, el valor de adquisición se compone del importe resultante de las normas del Impuesto sobre Sucesiones y Donaciones, sin exceder el valor de mercado, más las inversiones, mejoras y tributos inherentes a la adquisición. Se considera tributo inherente el Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados liquidado por la escritura de notoriedad para regularizar el inmueble. La fecha de adquisición es la fecha de la donación original.
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