Skip to content
V0352-21 ·24 February 2021 ·consulta-vinculante Medium impact
Tax

Requirement to add property value to inheritance if ITPAJD paid is lower than the corresponding ISD value

The inquirer asks whether the value of a rural estate must be included in their uncle's estate if he passes away within four years of the purchase of the bare ownership. The DGT rules that the tax paid upon acquisition must be compared with the tax that would have been due under Inheritance and Gift Tax.

In 6 key points

Lifecycle

2021-02-24PublishedPublished 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