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V1708-24 ·11 July 2024 ·consulta-vinculante Medium impact
Tax

The transfer value of inherited property shall be the actual amount, provided it is not lower than the market value

A taxpayer has enquired about how to calculate capital gains or losses when selling a portion of a property received through inheritance. The DGT clarifies that the acquisition value is determined by Inheritance and Gift Tax regulations, while the transfer value is the actual amount received, provided it is not less than the market value.

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2024-07-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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