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V1648-25 ·15 September 2025 ·consulta-vinculante Medium impact
Tax

Application of transitional regime to capital gain from sale of inherited property acquired in 1968

The taxpayer asks how to tax the sale of a property acquired by inheritance in 1968. The DGT explains that the gain is calculated as the difference between acquisition and transmission values, and that a reduction may be applied under the transitional regime for assets acquired before 1995.

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2025-09-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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