Skip to content
V1469-25 ·6 August 2025 ·consulta-vinculante Medium impact
Tax

Acquisition value of inherited property for IRPF includes succession tax and costs

A taxpayer asks how to calculate the acquisition value of property inherited to determine capital gain or loss on sale. The DGT explains that, as a profit-oriented acquisition, the value is determined according to succession and donations tax rules.

In 6 key points

Lifecycle

2025-08-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact