Skip to content
V0348-25 ·19 March 2025 ·consulta-vinculante Medium impact
Tax

Acquisition value in succession agreements depends on timing of sale

A consultant asks whether to use the 2019 market value or current reference value to calculate the capital gain from a property inherited or transferred under a succession agreement. The DGT responds that the application of the substitution rule depends on whether the transfer occurs within five years of the agreement or the death.

In 6 key points

Lifecycle

2025-03-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact