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A taxpayer has enquired about the acquisition value of their main residence for the purpose of calculating capital gains upon a future sale. The Directorate General for Taxes (DGT) has clarified that this value comprises the actual acquisition cost, plus investments, improvements, inherent expenses, and taxes, less any depreciation.
Cuestión planteada Cual sería el valor de adquisición a los efectos del cálculo de la ganancia patrimonial en una futura transmisión del inmueble.
El valor de adquisición se compone de la suma del importe real de la adquisición, el coste de inversiones y mejoras, y los gastos y tributos inherentes (excluyendo intereses), minorado por las amortizaciones. El importe realmente satisfecho, que suele coincidir con lo escriturado, es el que se tiene en cuenta para el cálculo de la ganancia patrimonial. La determinación de si dicho importe fue efectivamente satisfecho es una cuestión de hecho que debe acreditarse con medios de prueba admitidos en Derecho.
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