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The consultant asks whether a purchase price higher than paid can be used if declared in the Transfer Tax. The DGT responds that the acquisition value is the actual purchase price, unless a value verification has been carried out by the Autonomous Community.
Cuestión planteada La cuestión que se plantea es si, de cara al cálculo de la ganancia o pérdida patrimonial en el Impuesto sobre la Renta de las Personas Físicas derivada de la futura transmisión, el consultante puede considerar como valor de adquisición 255.000 euros, más los gastos correspondientes, por ser el valor declarado y aceptado a efectos del Impuesto sobre Transmisiones Patrimoniales, aun cuando dicho importe sea superior al precio efectivamente satisfecho en la compraventa y con independencia de que exista o no una comprobación administrativa de valores.
El valor de adquisición se compone del importe real de la compraventa más los gastos y tributos inherentes. Según la jurisprudencia del Tribunal Supremo, si existe una comprobación de valores a efectos del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados, se deberá tener en cuenta dicho valor comprobado como el importe real. Al no existir en este caso dicha comprobación, el valor será el determinado por los artículos 34 y 35 de la LIRPF.
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