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V0370-23 ·21 February 2023 ·consulta-vinculante Medium impact
Tax

Subrogation of acquisition value in asset transfers via succession agreements

A query was raised regarding how to determine the acquisition value of a property obtained through a succession agreement with immediate effect for subsequent sale. The DGT clarifies that if the sale occurs within five years of the agreement or the death, the beneficiary may subrogate the deceased's acquisition value and date if they are lower.

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2023-02-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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