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V0835-26 ·20 April 2026 ·consulta-vinculante Medium impact
Tax

Death of usufructuary does not create new IRPF acquisition

A taxpayer inquired about the value and acquisition date of an inherited property for calculating capital gain upon sale. The DGT clarifies that the consolidation of full ownership upon the death of the usufructuary is not a new acquisition and retains the original inheritance date.

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2026-04-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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