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A taxpayer has enquired about how to calculate the acquisition and transfer values for a portion of a flat that was inherited and subsequently sold. The Directorate General for Taxes (DGT) clarifies that the acquisition value includes the inheritance values plus inherent costs, and that sale expenses may be deducted during the transfer.
Cuestión planteada A efectos del cálculo de la ganancia patrimonial generada en la transmisión, cuál sería el valor de adquisición y el valor de transmisión del inmueble.
El valor de adquisición de la parte heredada es la suma de los valores determinados por las normas del Impuesto sobre Sucesiones y Donaciones (sin exceder el valor de mercado) más los gastos y tributos inherentes a la adquisición. Para el valor de transmisión, se utiliza el importe real de la venta (siempre que no sea inferior al valor de mercado) deduciendo los gastos y tributos inherentes a la enajenación, como el certificado de eficiencia energética, la cédula de habitabilidad o el IIVTNU.
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