BackThe Administration has made changes that have led to an increase in the savings taxable base for capital gains. All this arises in a context where the appellant’s claim relating to the transfer by the sale of an office was not accepted as it was considered that the acquisition value of the goodwill by lucrative title had not been taken into account.
Finally, the judgment confirmed that the value of the acquisition has to be made by balancing the amount of the acquisition. In the case presented, coming from part of a donation and an inheritance, the value does not share the criterion of the Central Economic-Administrative Court since it would have as a conclusion the acquisition value only if it has been acquired as an onerous title, not if it has been acquired as a lucrative title.
In addition, for the existence of a capital gain to be subject to Personal Income Tax, several aspects are required, such as that the asset has undergone an alteration, that said alteration is evidenced and that none of these measures are considered as other income.
The fact that determines that they are considered as one or the other acquisition value affects the economic activity since, having been acquired for profit, the value is determined by taking as acquisition value the result between the rules of the Inheritance and Gift Tax (ISD) without being able to exceed the market value.
The Chamber finally considers that the amount of the values resulting from the application of the ISD rules, all in accordance with article 36 of the Revised Text of the Personal Income Tax Law, must be considered as the acquisition value.
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