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V1665-25 ·16 September 2025 ·consulta-vinculante Medium impact
Tax

Acquisition value of bare property and usufruct set by Inheritance and Gifts Tax

The consultant asks how to determine the acquisition value of bare property and usufruct of an inherited property for calculating capital gain upon sale. The Tax Authority responds that, as it is a lucrative acquisition, the values from the Inheritance and Gifts Tax will apply.

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2025-09-16PublishedPublished 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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