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The applicant inquired whether a property value determined by the German authorities could be used as the acquisition value for Personal Income Tax (IRPF) purposes, and whether a supplementary Inheritance and Gift Tax (ISD) return could be filed for a period that has already expired. The Directorate General for Tax Regulations (DGT) ruled that it is not possible to use the foreign valuation, nor can the Inheritance and Gift Tax value be amended due to the statute of limitations having expired.
Cuestión planteada En caso de venta del inmueble, si podría considerarse como valor de adquisición el valor determinado por la Administración tributaria alemana y si podría presentarse una declaración complementaria del Impuesto sobre Sucesiones y Donaciones español dónde se refleje el referido valor aunque corresponda a un impuesto prescrito.
El valor real para el Impuesto sobre Sucesiones y Donaciones es el declarado por el contribuyente si no ha sido objeto de comprobación por la Administración española mediante los medios de la LGT. No se puede adoptar el valor de la Administración alemana porque este se rige por normativa y procedimientos distintos a los del artículo 57 de la LGT. Por tanto, para el IRPF, el valor de adquisición de un bien adquirido por herencia debe ser el que resulte de aplicar las normas del Impuesto sobre Sucesiones y Donaciones, sin poder atribuirse el valor determinado por la Administración alemana.
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