Tras la sentencia del Tribunal Supremo nº 1130/2021, de fecha 15 de septiembre, se permite indicar como valor de adquisición del inmueble el importe declarado en el Impuesto de Sucesiones y Donaciones, es decir, el valor escriturado en la aceptación de herencia o en la escritura de donación. Anteriormente, con un criterio distinto, la AEAT consideraba que los inmuebles adquiridos a títulos lucrativos...Read More
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