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V1472-25 ·6 August 2025 ·consulta-vinculante Medium impact
Tax

Calculation of patrimonial gain on inherited bare property transfer

A taxpayer asks how to calculate the acquisition and transfer value of inherited bare property following the sale of an immovable. The DGT responds that the acquisition value will be determined by Succession and Gifts Tax rules plus associated costs.

In 6 key points

How it affects those involved

Clarifies the valuation rules for inherited bare property transfers under succession tax regulations.

Lifecycle

2025-08-06PublishedPublished 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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