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The inquirer asks which value should be used to calculate capital gains after receiving an apartment through a succession agreement of separation, and when the 2015 tax year's statute of limitations expired due to COVID-19. The DGT responds that the value from Inheritance and Gift Tax must be used and determines the expiration date for the 2015 tax year following the suspension of deadlines.
Cuestión planteada Teniendo en cuenta que el apartamento lo adquirió su padre por 70.000€, en la apartación se valora en 110.000€ y se vende por 95.000€ viviendo aquel, se pregunta cuál es el valor a tener en cuenta a efectos de determinar la ganancia o pérdida patrimonial producida por su venta. Adicionalmente, se pregunta "teniendo en cuenta el RD 463/2020, qué día exacto ha prescrito el ejercicio 2015".
Para determinar la ganancia o pérdida patrimonial en transmisiones lucrativas, como un pacto sucesorio de apartación, se debe tomar como importe real de adquisición el que resulte de la aplicación de las normas del Impuesto sobre Sucesiones y Donaciones, sin exceder el valor de mercado. La nueva redacción del artículo 36 de la LIRPF, que permite la subrogación en el valor del causante, no es aplicable si la transmisión es anterior a la entrada en vigor de la Ley 11/2021. Respecto a la prescripción del IRPF 2015, el plazo estuvo suspendido 78 días por el estado de alarma, prescribiendo el 17 de septiembre de 2020.
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