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V1375-18 ·24 May 2018 ·consulta-vinculante Medium impact
Tax

Acquisition value of properties received via inheritance and dissolution of co-ownership includes succession value and payments to co-heirs

A taxpayer sought guidance on calculating the acquisition value of two rural properties received following the dissolution of a co-ownership arrangement after the deaths of her parents. The DGT clarifies that the value comprises the succession value, payments made to siblings, and inherent acquisition costs.

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2018-05-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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