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V0377-24 ·12 March 2024 ·consulta-vinculante Medium impact
Tax

Acquisition value of inherited property determined by Inheritance Tax rules

The consultant asks whether the value of a parent property can be used to value a separated plot in a sale. Hacienda responds that the acquisition value for income tax purposes will be determined by Inheritance and Gifts Tax rules, without exceeding market value.

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2024-03-12PublishedPublished 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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