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A query was raised regarding whether the difference between the value of a property recorded in a deed and the value estimated by the Administration following a verification must be taxed under Personal Income Tax or Inheritance and Gift Tax. The DGT ruled that such a difference does not constitute a transfer for no consideration and, as the acquirer is a company, it falls outside the scope of Inheritance and Gift Tax.
Cuestión planteada Existiendo una diferencia entre el valor escriturado y el valor que estima la Administración, si a efectos fiscales se considera un regalo efectuado por la parte vendedora o una donación de la misma y si dicha diferencia debería estar sujeta a retención por el IRPF o sujeta al Impuesto sobre Sucesiones y Donaciones.
La diferencia de valoración entre lo escriturado y el valor estimado por la Administración no tiene consideración de transmisión a título lucrativo, por lo que no está sujeta al Impuesto sobre Sucesiones y Donaciones. Además, al ser el adquirente una sociedad mercantil, el incremento patrimonial queda fuera del ámbito del ISD, ya que este impuesto solo grava incrementos obtenidos por personas físicas.
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