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Autor Tema: VALOR DE ADJUDICACION INMUEBLE EN HERENCIA  (Leído 5356 veces)
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« en: 01 de Abril de 2008, 12:39:54 »

Soy residente en la Cdad.Valenciana. En 1988 falleci? mi padre, con testamento,  quedando viuda y tres hijos (NO SE REALIZO DECLARAC.HEREDEROS NI ADJUDICACION DE HERENCIA NI PAGO DE IMPTO.ALGUNO) Posteriormente, en fecha 23/02/2000 falleci? un hermano m?o (soltero y sin descendencia), efectu?ndose en Julio/2001 Acta Notoriedad de heredera abintestato a favor de mi madre aunque  TAMPOCO SE REALIZO ADJUDICACION DE HERENCIA NI LIQ.ALGUNA DE IMPTOS.  A la muerte de mi padre, 1988, exist?a un propiedad (finca urbana) adquirida a titulo ganancial y escriturada en 1976 por un valor  muy peque?o 130.000,-pesetas, (781,32,-eur) Creo que tanto las plusvalias municipales como los ISD de ambos casos est?n prescritos y exentos de pago en caso de escriturar las aceptaciones y adjud. de herencias. ?no?
El caso es que nos estamos planteando, por una parte y debido a la elevada edad de mi madre (86 a?os), arreglar todos los tr?mites  y por otro lado aprovechar al hacerlo la actualizaci?n del valor del inmueble existente (actualmente valor mercado de unos 300.000,-eur.); Por lo que quisiera saber si nos conviene realizar las adj.herencias declarando como valor del inmueble el valor de mercado anteriormente citado con el fin de poder beneficiarnos de una futura plusval?a fiscal en caso de venta. ?Admitir?a Hacienda dicho valor de mercado en las adjudicaciones de herencia y posteriormente, en su caso, en las declaraciones de plusvalia fiscal por venta?  ?Me conviene realizar todo este tr?mite o dejarlo como est??
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« Respuesta #1 en: 01 de Abril de 2008, 01:09:36 »

Hola. En primer lugar, s?, esas dos herencias estar?an prescritas de dichos impuestos. En segundo lugar, aunque no arregleis los papeles ahora, en alg?n momento lo tendr?is que hacer, pues ser? necesario para poner los bienes a vuestro nombre ante una posible transmisi?n.

En cuanto a la revalorizaci?n, es una pr?ctica habitual. Sin embargo, ten en cuenta que fiscalmente el valor que cuenta es el de mercado, pero en la fecha en que se producieron los fallecimientos, con lo que dado el caso de una comprobaci?n fiscal, Hacienda te lo podr?a revisar a la baja (pues en ese caso le interesar?a).

Por tanto, si lo quieres actualizar, te recomiendo que no te pases...ad?cualo un poco al valor de entonces, por muy dif?cil que sea ahora saberlo.

Un saludo.
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