MEDIUM
FISCAL

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

V1469-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1469-25
Published
6 Aug 2025

Summary

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.
PDF on boe.es

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