Skip to content
V1200-20 ·4 May 2020 ·consulta-vinculante Medium impact
Tax

Acquisition value of inherited property to be reduced by deductible depreciation

A taxpayer inquired about calculating the acquisition value of inherited property (bare ownership) that became full ownership following the death of the usufructuary and was subsequently leased. The DGT clarified that the acquisition value is that of the inheritance, minus any tax-deductible depreciation carried out by the heir herself.

In 6 key points

Lifecycle

2020-05-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact