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A taxpayer has inquired whether agency fees paid when acquiring a property by way of gift or inheritance can be added to the acquisition value. The Directorate General for Taxes (DGT) has ruled that they can, provided the valuation rules applicable to gratuitous acquisitions are met.
This ruling clarifies that professional service fees can increase the acquisition cost for tax purposes in gratuitous transfers, potentially reducing the future capital gains tax liability.
The tax team reviews your specific situation.
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