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MEDIUM
FISCAL

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

V1648-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1648-25
Published
15 Sept 2025

Summary

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.

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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