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V1143-24 ·23 May 2024 ·consulta-vinculante Medium impact
Tax

Expenses and taxes related to the acquisition and transfer of inherited properties are deductible

The inquirer asks how to calculate the acquisition value and which expenses are deductible when selling properties received through inheritance. The DGT explains that the value for Inheritance and Gift Tax must be used as the actual acquisition amount, plus any expenses and investments incurred.

In 6 key points

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2024-05-23PublishedPublished 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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