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A taxpayer inquired how to calculate the acquisition value of properties sold following an inheritance where they received assets exceeding their share. The DGT ruled that the portion received via inheritance must be separated from the portion acquired for consideration due to the excess.
Cuestión planteada Cálculo del valor de adquisición de los inmuebles vendidos y determinación de la parte de los Impuestos sobre Sucesiones y Donaciones que puede incluirse en dicho valor de adquisición.
El valor de adquisición de la parte heredada será el determinado por las reglas del Impuesto sobre Sucesiones y Donaciones. La parte adquirida por exceso (adjudicación onerosa) tendrá como valor de adquisición el importe satisfecho a los demás herederos. Para repartir el impuesto de sucesiones entre los bienes, se aplicará el tipo medio efectivo de gravamen sobre la base liquidable proporcional de cada bien. El valor de transmisión será el importe real de la venta, sin que sea inferior al valor de mercado.
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