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V1604-24 ·3 July 2024 ·consulta-vinculante Medium impact
Tax

The acquisition date of an inherited asset is the date of the deceased's death, even if formalised later

An heir enquired whether the acquisition date of a property omitted from the original inheritance deed was the date of the 2023 supplementary deed or the date of death in 2017. The DGT ruled that, upon acceptance of the inheritance, the effects are retroactive to the moment of death.

In 6 key points

How it affects those involved

This ruling clarifies the tax implications for inherited assets, confirming that the date of death serves as the legal acquisition date for capital gains purposes, regardless of when the inheritance is formally documented.

Lifecycle

2024-07-03PublishedPublished 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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