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V1416-25 ·24 July 2025 ·consulta-vinculante Medium impact
Tax

Death of landlord does not alter contract date

The consultant asks whether the death of their mother, the landlord, creates a new contract date and what the purchase date and value of the inherited property are. The DGT responds that the contract is substituted without change and that the acquisition of the property has two different dates and values depending on the consolidation of ownership.

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2025-07-24PublishedPublished 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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