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MEDIUM
FISCAL

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

V0508-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0508-25
Published
28 Mar 2025

Summary

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.

In 6 key points

Lifecycle

2025-03-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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