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V1905-25 ·15 October 2025 ·consulta-vinculante Medium impact
Tax

Acquisition value of inherited property for depreciation

The consultant asks how to determine the acquisition value of an inherited property for calculating rental income depreciation. The DGT responds that the value resulting from Succession and Gifts Tax rules should be applied.

In 6 key points

How it affects those involved

The acquisition value for inherited property depreciation is determined by Succession and Gifts Tax rules.

Lifecycle

2025-10-15PublishedPublished 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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