MEDIUM
FISCAL

Sale of a 1982 inherited rural property may qualify for age-based reduction

V0956-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0956-25
Published
4 Jun 2025

Summary

The consultant asks how the tax treatment of a rural property acquired by inheritance in 1982 is determined. The DGT explains that the transaction generates a capital gain or loss and outlines the temporary regime applicable to assets acquired before 1995.

In 6 key points

Lifecycle

2025-06-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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