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V0798-23 ·3 April 2023 ·consulta-vinculante Medium impact
Tax

Two separate acquisition dates must be applied to property percentages received through two different inheritances

A taxpayer has enquired which acquisition date should be used to calculate the capital gains tax on a property received via two separate inheritances. The Directorate General for Taxes (DGT) has ruled that two different acquisition dates must be applied, based on the specific percentage received from each parent.

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2023-04-03PublishedPublished 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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