Skip to content
V1730-18 ·18 June 2018 ·consulta-vinculante Medium impact
Tax

The acquisition value of inherited assets for Personal Income Tax is determined by the rules of Inheritance and Gift Tax, without exceeding the market value

The inquirer asks how to determine the acquisition value of real estate received through inheritance to calculate capital gains for Personal Income Tax. The DGT responds that the value shall be the one resulting from the rules of Inheritance and Gift Tax, without exceeding the market value.

In 6 key points

Lifecycle

2018-06-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact