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V1463-25 ·5 August 2025 ·consulta-vinculante Medium impact
Tax

Acquisition value of inherited property includes succession tax and related costs

The consultant asks how to calculate the acquisition value of an inherited property to determine capital gain or loss for income tax. The DGT responds that the acquisition value should be the amount resulting from the Succession and Donations Tax plus all related costs and expenses.

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2025-08-05PublishedPublished 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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