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A taxpayer inquired about calculating capital gains when selling inherited property that was subsequently dissolved through a co-ownership agreement, noting that the property had been rented out without deducting depreciation. The Directorate General for Taxes (DGT) clarified that the acquisition value must be reduced by the mandatory minimum depreciation and explained how to determine acquisition values and dates following an inheritance.
Cuestión planteada Tributación de la operación en el Impuesto sobre la Renta de las Personas Físicas.
Para calcular la ganancia o pérdida patrimonial, el valor de adquisición debe minorarse por las amortizaciones fiscalmente deducibles, computándose siempre la amortización mínima aunque no se haya aplicado como gasto. En el caso de inmuebles heredados, el valor de adquisición se determina por los valores de la normativa del Impuesto sobre Sucesiones y Donaciones en las fechas de los fallecimientos. La extinción de un condominio no genera ganancia o pérdida si la adjudicación se ajusta a la cuota de titularidad, manteniendo los valores y fechas de adquisición originales.
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