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A taxpayer has requested guidance on calculating the capital gain from the sale of a building, the bare ownership of which was inherited in 1980. The DGT clarifies that the acquisition value shall be the value at the time of inheritance plus expenses and improvements, which must be reduced by any applicable depreciation during the lease period.
Cuestión planteada Cálculo de la ganancia patrimonial resultante de la enajenación del edificio.
La ganancia o pérdida patrimonial se determina por la diferencia entre los valores de adquisición y transmisión. El valor de adquisición de la parte heredada será el resultante de las normas del Impuesto sobre Sucesiones y Donaciones, más inversiones, mejoras y gastos inherentes, minorado por las amortizaciones fiscalmente deducibles. La fecha de adquisición es la del fallecimiento del causante. La extinción del usufructo por muerte del usufructuario no supone una nueva adquisición.
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