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V2082-17 ·3 August 2017 ·consulta-vinculante Medium impact
Tax

Capital gains or losses from the sale of inherited property must be calculated using the inheritance value

A taxpayer has enquired about how to declare the sale of a property received through inheritance. The DGT clarifies that the capital gain must be calculated by comparing the acquisition value (the inheritance value plus expenses) with the transfer value (the sale price minus expenses).

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2017-08-03PublishedPublished 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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