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V0518-26 ·5 March 2026 ·consulta-vinculante Medium impact
Tax

Acquisition value of inherited property determined by Inheritance Tax rules

The consultant asks what date and value to use to calculate the capital gain on an inherited property from 1994. The DGT responds that the acquisition value is determined by Inheritance and Gifts Tax rules, and the acquisition date is set to the date of death.

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2026-03-05PublishedPublished 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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