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V0564-26 ·10 March 2026 ·consulta-vinculante Medium impact
Tax

Application of subrogation to acquisition value and date for property received by improvement pact

A taxpayer asks how to determine the acquisition value of real estate received via an improvement pact with present effects following the death of one of the parents. The DGT explains how to apply the new version of Article 36 of the Income Tax Law based on the share of the property and the deceased transferee.

In 6 key points

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2026-03-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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