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V1974-24 ·17 September 2024 ·consulta-vinculante Medium impact
Tax

Subrogation of acquisition value and date in the transfer of assets received via improvement pacts

A query was raised regarding the acquisition value of a share of real estate received through a succession improvement pact with immediate effect. The DGT ruled that if the sale occurs within five years of the pact, the beneficiary is subrogated to the value and acquisition date of the donor, provided this is lower than the value determined by Inheritance and Gift Tax regulations.

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2024-09-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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