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V1419-24 ·13 June 2024 ·consulta-vinculante Medium impact
Tax

Acquisition date for inherited property is the date of death for capital gains tax purposes

A taxpayer inquired about the values and dates to be used when declaring the sale of a property inherited from their grandfather. The DGT clarified that the acquisition value is that determined by Inheritance and Gift Tax, and the acquisition date is the date of death.

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2024-06-13PublishedPublished 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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