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The consultant asks how to calculate the acquisition value of two properties obtained by inheritance and divided horizontally. The DGT responds that, since no assets are allocated beyond the share of ownership, there is no patrimonial alteration, and the original acquisition values and dates of the inheritances are preserved.
Cuestión planteada Valor de adquisición del inmueble a efectos del cálculo de la ganancia o pérdida patrimonial en el Impuesto sobre la Renta de las Personas Físicas.
La división horizontal no supone alteración patrimonial, manteniendo las fincas el mismo valor y fecha de adquisición de la matriz. En la disolución de comunidades de bienes, si la adjudicación se ajusta a la cuota de titularidad sin compensaciones ni excesos de valor, no existe ganancia o pérdida patrimonial. En este caso, al recibir cada hermano dos viviendas de igual valor según su cuota, se conservan los valores y fechas de adquisición de las sucesiones originales. Para los elementos adquiridos antes de 1994, se aplicará el régimen de reducción de la disposición transitoria novena de la LIRPF.
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