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V2224-20 ·30 June 2020 ·consulta-vinculante Medium impact
Tax

Acquisition value of a property obtained via life annuity is its market value at the time of transfer

A query was made regarding the acquisition value of a property acquired through a life annuity for the purpose of calculating future capital gains or losses. The DGT ruled that this value corresponds to the market value of the property at the time of transfer, plus any associated expenses and investments.

In 6 key points

Lifecycle

2020-06-30PublishedPublished 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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