MEDIUM
FISCAL Calculation of patrimonial gain on inherited bare property transfer
Technical details
Summary
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.