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V0497-25 ·27 March 2025 ·consulta-vinculante Low impact
Tax

Acquisition date and value of inherited or debt-secured real estate depend on origin

A taxpayer asks what date and value to use when calculating capital gains from selling a property and rural lands. The DGT clarifies that for inherited property, the date is the date of death, and for property granted as debt settlement, it is the date of grant.

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2025-03-27PublishedPublished 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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