MEDIUM
FISCAL

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

V1673-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1673-25
Published
16 Sept 2025

Summary

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.

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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