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V2215-23 ·27 July 2023 ·consulta-vinculante Medium impact
Tax

Donation value must be used to calculate capital gains on the sale of donated assets

A taxpayer inquired whether the capital gain on a sold property should be calculated using the original donation value or the value assigned during inheritance following the donor's death. The Directorate General for Taxes (DGT) ruled that the value resulting from the donation must be used.

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2023-07-27PublishedPublished 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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