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The applicant asks whether they must include the value of a property, the bare ownership of which they acquired from their uncle, in his estate. The DGT rules that the tax paid upon acquisition (ITPAJD) must be compared with the amount that would correspond under Inheritance and Gift Tax (ISD) following the consolidation of full ownership.
Cuestión planteada En el caso que el tío falleciera antes de los cuatro años de la transmisión y se hubiera gastado el dinero pagado por la compra de la nuda propiedad, si el consultante tendría que adicionar el valor de la finca a la herencia que reciba.
Si el dinero de la compra no figura en la herencia, el adquirente debe comparar la cantidad pagada por el ITPAJD con la que resultaría de aplicar el tipo medio efectivo del ISD al valor de la finca en el momento de la adquisición. Si el ITPAJD es superior, no hay adición; si es inferior, se debe adicionar el valor a la herencia, permitiendo deducir lo ya pagado por ITPAJD. En este caso, al ser sobrino y si se mantiene la finca diez años, podría aplicarse una reducción del 95% en la base imponible.
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