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V2246-25 ·25 November 2025 ·consulta-vinculante Medium impact
Tax

Original acquisition values and dates retained in horizontal division of inherited properties

The consultant asks how to calculate the acquisition value of two properties obtained by inheritance and divided horizontally. The DGT responds that, since no assets are allocated beyond the share of ownership, there is no patrimonial alteration, and the original acquisition values and dates of the inheritances are preserved.

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2025-11-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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