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A taxpayer has requested guidance on calculating the acquisition value of an apartment that was part of an inheritance and subsequently contributed to a community of property (sociedad de gananciales). The Directorate General of Taxes (DGT) ruled that, when selling half of their ownership, the taxpayer must differentiate between the value of their original inheritance share and the value of the portion acquired from the other co-owners.
Cuestión planteada Determinación del valor de adquisición para el cálculo de la ganancia o pérdida patrimonial obtenida por el consultante en la venta del apartamento.
Para la parte correspondiente a su cuota hereditaria (8,33%), el valor de adquisición es el declarado en el Impuesto sobre Sucesiones, con límite del valor de mercado. Para la mitad del 91,67% restante, adquirida de los comuneros, el valor de adquisición es el importe real satisfecho (o el valor comprobado por la Administración para el ITP), más gastos, inversiones y tributos, minorado por las amortizaciones correspondientes. La fecha de adquisición de esta última parte es la de la disolución de la comunidad.
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