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V0508-25 ·28 March 2025 ·consulta-vinculante Medium impact
Tax

Acquisition value of inherited fund shares determined by Inheritance and Gifts Tax rules

The consultant asks how to calculate the acquisition value of fund shares received by inheritance to determine capital gain on sale. The DGT responds that, as a lucratively acquired share, the value will be derived from Inheritance and Gifts Tax rules, not exceeding market value, plus associated costs and taxes.

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2025-03-28PublishedPublished 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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