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V0893-21 ·14 April 2021 ·consulta-vinculante Medium impact
Tax

Two separate acquisition dates and values must be applied to a property inherited from both parents

Siblings consulted regarding which acquisition date and value to use for a property inherited from their parents at different times. The DGT ruled that there are two distinct acquisition dates and values, determined by the death of each parent.

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2021-04-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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