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The applicant inquired whether a property value determined by the German authorities could be used as the acquisition value for Personal Income Tax (IRPF) purposes, and whether a supplementary Inheritance and Gift Tax (ISD) return could be filed for a period that has already expired. The Directorate General for Tax Regulations (DGT) ruled that it is not possible to use the foreign valuation, nor can the Inheritance and Gift Tax value be amended due to the statute of limitations having expired.
This ruling clarifies that foreign administrative valuations are not automatically binding for Spanish tax purposes and reinforces the strict application of the statute of limitations for amending tax returns.
The tax team reviews your specific situation.
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