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The consultant asks how to determine the acquisition value of bare property and usufruct of an inherited property for calculating capital gain upon sale. The Tax Authority responds that, as it is a lucrative acquisition, the values from the Inheritance and Gifts Tax will apply.
Cuestión planteada Solicita saber el valor de adquisición de la nuda propiedad y el usufructo a efectos de determinar la ganancia o pérdida patrimonial en el Impuesto sobre la Renta de las Personas Físicas.
Al haber sido la adquisición a título lucrativo, el valor de adquisición de la nuda propiedad y del usufructo será el que resulte de aplicar las normas del Impuesto sobre Sucesiones y Donaciones, sin exceder el valor de mercado. A este importe se le sumarán las inversiones, mejoras y gastos inherentes a la adquisición. Asimismo, el usufructuario deberá minorar dicho valor de adquisición con el importe de las amortizaciones fiscalmente deducibles.
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