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V1645-25 ·15 September 2025 ·consulta-vinculante Medium impact
Tax

Determination of acquisition and transmission value in the sale of a property after extinguishing a usufruct

The consultant asks how to calculate the capital gain from selling a property purchased in 2006 as bare ownership, with the usufruct established following the death of their mother in 2020. The DGT explains that the acquisition value consists of the original purchase price plus the value of the inherited portion according to Succession Tax rules.

In 6 key points

Lifecycle

2025-09-15PublishedPublished 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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