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A query was raised regarding the acquisition value of a share of real estate received through a succession improvement pact with immediate effect. The DGT ruled that if the sale occurs within five years of the pact, the beneficiary is subrogated to the value and acquisition date of the donor, provided this is lower than the value determined by Inheritance and Gift Tax regulations.
Question posed: Acquisition value of the undivided half of the real estate acquired through a pact of improvement, for the purpose of determining the capital gain or loss produced by the sale of the real estate carried out by the beneficiaries in 2023 while the improver is living.
In gratuitous acquisitions by reason of death through succession pacts with present effects, if the asset is transferred within five years of the pact or the death, the beneficiary is subrogated into the position of the deceased regarding the acquisition value and date when these are lower than the value resulting from the Inheritance and Gift Tax regulations. If half of the real estate originates from the dissolution of a community property regime, it shall maintain the value with which it was integrated into said community.
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