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The consultant asks how to calculate the capital gain when donating two plots with a house and whether construction costs can be added to the acquisition value. The DGT responds that the acquisition value will include the plot costs, construction expenses, and related fees, provided the completion date of the works is proven.
Cuestión planteada Forma de calcular la ganancia patrimonial que se deriva con la donación de las dos fincas junto con la casa construida. Si es posible añadir como valor de adquisición los costes derivados de la construcción de la casa.
El valor de transmisión en donaciones será el que resulte de aplicar las normas del Impuesto sobre Sucesiones y Donaciones, sin exceder el valor de mercado. El valor de adquisición incluirá el importe de las fincas, el coste de las obras de construcción y los gastos y tributos inherentes, excluyendo intereses. La fecha de adquisición de la edificación será la de finalización de las obras, debiendo acreditarse su coste y fecha por cualquier medio de prueba válido. Si no se acredita la fecha de finalización, se tomará la de la escritura de declaración de obra nueva.
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