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MEDIUM
FISCAL

Acquisition value of inherited property includes succession tax and related costs

V1463-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1463-25
Published
5 Aug 2025

Summary

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.

In 6 key points

Lifecycle

2025-08-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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