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A taxpayer requested guidance on calculating the acquisition value of a property after inheriting bare ownership and subsequently consolidating full ownership following the death of the usufructuary. The Directorate General of Taxes (DGT) ruled that, as this constitutes an acquisition for no consideration (gratuitous), the rules governing Inheritance and Gift Tax shall apply.
Question posed: Taxation in the Personal Income Tax (IRPF) of the sale of the property. Acquisition value.
The acquisition value of the transferred property, being an acquisition for gratuitous consideration, shall consist of the value resulting from the application of the rules of the Inheritance and Gift Tax, including those arising from the consolidation of ownership, without exceeding the market value. To this value shall be added investments, improvements, and expenses or taxes inherent to the acquisition, excluding interest.
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