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The taxpayer asks how to determine the acquisition value of a property to calculate capital gains after inheriting bare ownership and subsequently receiving the usufruct. The DGT indicates that the value is composed of the amounts resulting from the Inheritance and Gift Tax (ISD) for each element.
Cuestión planteada Solicita conocer el valor de adquisición de la vivienda a efectos de determinar una posible ganancia o pérdida patrimonial en el Impuesto sobre la Renta de las Personas Físicas cuando transmita la vivienda en el futuro.
El valor de adquisición estará formado por el valor que resulte de la aplicación de las normas del ISD para la nuda propiedad y el usufructo, sin exceder el valor de mercado, más inversiones, mejoras y gastos inherentes. Existen tres posibles fechas de adquisición: la del fallecimiento del causante para la primera parte de la nuda propiedad, la de la adjudicación para la segunda parte, y la del fallecimiento o de la donación para el usufructo, según cómo se liquide en el ISD.
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