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The taxpayer asks whether paying the homeowners' association debts of previous owners, after acquiring a property at auction, can be added to the acquisition value to reduce capital gains. The DGT responds that it cannot, as such payment creates a right of credit against the former owners.
Cuestión planteada Si se puede considerar como mayor valor de adquisición del inmueble, a los efectos del artículo 35 de la Ley 35/2006 para el cálculo de la ganancia patrimonial, el importe satisfecho en concepto de deudas con la comunidad de propietarios, de acuerdo con el artículo 9.1. e) de la Ley 49/1960.
El pago de deudas de la comunidad por parte del nuevo propietario no constituye un mayor valor de adquisición del inmueble. La Ley de Propiedad Horizontal establece una afección del bien al pago, pero no cambia la condición de deudores de los antiguos propietarios. El adquirente tiene un derecho de crédito para reclamar el reembolso a los antiguos dueños, y el impago de dicha reclamación podría derivar en una pérdida patrimonial bajo los requisitos del artículo 14.2.k) de la LIRPF.
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