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V1673-25 ·16 September 2025 ·consulta-vinculante Medium impact
Tax

Acquisition value of inherited property determined by Inheritance and Gifts Tax rules

A taxpayer asks how to calculate the capital gain or loss when selling an inherited house in 2021 at a price below the inheritance value. The DGT explains that the acquisition value is determined by Inheritance and Gifts Tax rules plus related costs.

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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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