MEDIUM
FISCAL

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

V1665-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1665-25
Published
16 Sept 2025

Summary

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.

In 6 key points

Lifecycle

2025-09-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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