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MEDIUM
FISCAL

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

V2246-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2246-25
Published
25 Nov 2025

Summary

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.

In 6 key points

Lifecycle

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

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