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A taxpayer asks how to calculate the acquisition value of the bare property of a property inherited to determine capital gain or loss. The DGT responds that this value consists of the amount assigned under succession tax rules, the proportional share of the tax paid, and inherent costs such as notary and registration fees.
Cuestión planteada Solicita saber el valor de adquisición del bien para los transmitentes a efectos del Impuesto sobre la Renta de las Personas Físicas.
El valor de adquisición de un bien recibido por herencia se constituye por el valor que le corresponda según las normas del Impuesto sobre Sucesiones y Donaciones (sin exceder el valor de mercado), la parte de la cuota del impuesto satisfecha por el heredero y los gastos y tributos inherentes a la adquisición, como notaría, registro y gestoría. La fecha de adquisición se retrotrae al momento del fallecimiento del causante. El valor de transmisión será el importe real de la enajenación, siempre que no sea inferior al valor de mercado, deduciendo los gastos inherentes a la transmisión.
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