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V0457-26 ·27 February 2026 ·consulta-vinculante Medium impact
Tax

Inheritance value of investment gold is actual amount, unless below market value

A taxpayer asks what value to declare when selling investment gold to a private individual at a price below market value. The DGT states that the transmission value is the actual amount paid, provided it is not below the market value.

In 6 key points

Lifecycle

2026-02-27PublishedPublished 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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