MEDIUM
FISCAL Acquisition value of inherited property for depreciation
Technical details
Summary
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.