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A taxpayer received a property through an improvement pact (under Galician civil law) and sought guidance on calculating capital gains upon its sale. The DGT ruled that, as this constitutes a gratuitous transfer mortis causa, the beneficiary subrogates into the parents' acquisition value and date if the sale occurs within five years.
Cuestión planteada Para el cálculo de la ganancia patrimonial que obtuviera el consultante por la venta a un tercero del bien heredado por pacto de mejora, se consulta:
La transmisión de bienes mediante pacto de mejora se considera transmisión lucrativa mortis causa para la aplicación del artículo 33.3.b) de la LIRPF. Si el beneficiario transmite el bien antes de cinco años desde el pacto o el fallecimiento del causante, se subroga en la posición de los mejorantes respecto al valor y fecha de adquisición. El valor de adquisición será el que tuvieron los padres, incluyendo sus inversiones, mejoras y gastos, pudiendo el beneficiario sumar sus propios gastos inherentes al pacto. Asimismo, se mantienen los derechos a las reducciones de la disposición transitoria novena de la LIRPF al subrogarse en la fecha de adquisición original.
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