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V1738-15 ·2 June 2015 ·consulta-vinculante Medium impact
Tax

Acquisition value for inheritance shall be the value verified following a value verification procedure

A taxpayer asks which value should be used to calculate capital gains when selling an inherited estate whose value in Inheritance Tax was subject to a value verification procedure. The DGT rules that the value verified by the Administration must be used.

In 6 key points

Lifecycle

2015-06-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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