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A query was raised regarding the acquisition value of property obtained via an improvement pact in Galicia for the purpose of calculating capital gains upon sale. The DGT clarifies that if the sale occurs after the entry into force of Law 11/2021 and within five years of the pact or death, the beneficiary subrogates to the value and acquisition date of the deceased, provided this is lower than the inheritance tax value.
Cuestión planteada Determinación del valor de adquisición del inmueble, a efectos de determinar la ganancia o pérdida patrimonial.
Si la transmisión del inmueble se realiza después del 11 de julio de 2021 y antes de transcurrir cinco años desde el pacto sucesorio o el fallecimiento del causante, el beneficiario se subroga en la posición del causante respecto al valor y fecha de adquisición cuando este sea inferior al valor de sucesiones. Si han pasado más de cinco años, el valor de adquisición será el resultante de las normas del Impuesto sobre Sucesiones y Donaciones aplicado en el momento de la transmisión mediante el pacto.
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