Skip to content
V0780-22 ·11 April 2022 ·consulta-vinculante Medium impact
Tax

The acquisition value of inherited property is determined by Inheritance and Gift Tax

A query was made regarding the acquisition value and date of a property received through inheritance for the purpose of calculating capital gains. The DGT ruled that the value is that resulting from Inheritance and Gift Tax regulations and the date is that of the deceased's death.

In 6 key points

Lifecycle

2022-04-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact