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V2191-21 ·30 July 2021 ·consulta-vinculante Medium impact
Tax

Acquisition dates and values determined for property received via inheritance and consolidation of ownership

A taxpayer inquired about the acquisition date and value to be used when calculating capital gains for a property received through inheritance and the consolidation of usufruct. The DGT ruled that there are two distinct acquisition dates for each part of the property and that the value is determined in accordance with Inheritance Tax regulations.

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2021-07-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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