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V0630-22 ·24 March 2022 ·consulta-vinculante Medium impact
Tax

The acquisition date of an inherited property is the date of the deceased's death

The inquirer asks which acquisition date and value should be used to calculate the capital gains tax on a property purchased by their grandfather in 1952. The DGT determines that the acquisition occurs via inheritance on the date of the inquirer's father's death.

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2022-03-24PublishedPublished 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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