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V1444-25 ·29 July 2025 ·consulta-vinculante Low impact
Tax

Impuesto sobre Sucesiones can be included in acquisition value of inherited shares

The consultant asks whether the amount of Inheritance and Gift Tax paid can be added to the acquisition value of shares received by inheritance. The DGT confirms that yes, as this tax is considered an inherent tax on acquisition.

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2025-07-29PublishedPublished 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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