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The taxpayer inquired how to calculate the acquisition value of a property consisting of different shares of bare ownership, consolidated usufruct, and a gift, and which depreciation to deduct. The DGT ruled that three distinct acquisition dates and values must be identified, deducting depreciation from the moment each share became full ownership.
Cuestión planteada Se plantea cuál es el valor de adquisición de la vivienda. En concreto, las amortizaciones que se deben deducir para calcular el mismo.
Para inmuebles adquiridos a título lucrativo, el valor de adquisición es el valor según Impuesto sobre Sucesiones y Donaciones más gastos e inversiones, minorado por las amortizaciones. Las amortizaciones se deducen desde que el contribuyente es titular de la plena propiedad de cada parte. En el caso de la nuda propiedad consolidada por muerte del usufructuario, la fecha de adquisición es la de la nuda propiedad original. El límite de amortización acumulada no puede superar el valor de adquisición excluyendo el suelo.
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