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MEDIUM
FISCAL

Death of landlord does not alter contract date

V1416-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1416-25
Published
24 Jul 2025

Summary

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.

In 6 key points

Lifecycle

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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