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MEDIUM
FISCAL

Sale of inherited property creates capital gain or loss on savings base

V1257-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1257-25
Published
9 Jul 2025

Summary

A person enquired how to tax the sale of part of a property received by inheritance. The DGT explains that the difference between the acquisition value (based on Inheritance Tax) and the transfer value, minus related expenses, must be calculated.

In 6 key points

Lifecycle

2025-07-09PublishedPublished 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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