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A taxpayer inquired about the acquisition date and value to be used when calculating capital gains for a property received through inheritance and the consolidation of usufruct. The DGT ruled that there are two distinct acquisition dates for each part of the property and that the value is determined in accordance with Inheritance Tax regulations.
Cuestión planteada Se solicita saber la fecha de adquisición del inmueble y el valor de adquisición del mismo a efectos del cálculo de la posible ganancia o pérdida patrimonial.
La adquisición por herencia se produce en el momento del fallecimiento del causante. En este caso, la fecha de adquisición de la mitad del inmueble (nuda propiedad) es la del fallecimiento del padre en 1995, y la de la otra mitad (plena propiedad por extinción de usufructo) es la del fallecimiento de la madre en 2009. El valor de adquisición será el valor del pleno dominio resultante de las normas del Impuesto sobre Sucesiones y Donaciones para cada mitad, sin exceder el valor de mercado, más gastos, tributos e inversiones.
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