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A taxpayer inquired about the acquisition value to be applied when calculating capital gains for the sale of a property received in 2019 through an improvement pact with present effects. The DGT ruled that, if the transfer occurs within five years of the pact, the taxpayer subrogates the acquisition value and date of the predecessors, provided this is lower than the inheritance tax value.
Cuestión planteada Ante la posible transmisión del inmueble en 2022, pregunta sobre la aplicación de la nueva redacción del artículo 36 de la Ley 35/2006.
En las adquisiciones lucrativas por causa de muerte mediante pactos sucesorios con efectos de presente, si la transmisión se realiza antes de transcurrir cinco años desde la celebración del pacto o del fallecimiento del causante, el beneficiario se subroga en la posición de este respecto al valor y fecha de adquisición. Esta subrogación procede cuando el valor de los causantes sea inferior al valor resultante de aplicar las normas del Impuesto sobre Sucesiones y Donaciones.
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