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V1341-25 ·16 July 2025 ·consulta-vinculante Low impact
Tax

Capital gain or loss from sale of inherited property apportioned by ownership title

A taxpayer asks how to declare the sale of a inherited property where the mother holds the usufruct and the children hold the bare ownership. The DGT responds that the gain or loss is allocated individually according to the title of usufruct or bare ownership.

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2025-07-16PublishedPublished 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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