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MEDIUM
FISCAL

Different acquisition dates and values to calculate capital gain for inherited and purchased property shares

V1976-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1976-25
Published
20 Oct 2025

Summary

A taxpayer asks how to calculate the capital gain when selling a property held 50% by purchase and 50% by inheritance. The DGT responds that separate rules and acquisition dates must be applied to each portion.

In 6 key points

How it affects those involved

Taxpayers with mixed property ownership must apply distinct acquisition dates and values for inherited and purchased shares when calculating capital gains.

Lifecycle

2025-10-20PublishedPublished 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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