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The inquirer asks which value should be used to calculate capital gains after receiving an apartment through a succession agreement of separation, and when the 2015 tax year's statute of limitations expired due to COVID-19. The DGT responds that the value from Inheritance and Gift Tax must be used and determines the expiration date for the 2015 tax year following the suspension of deadlines.
This ruling clarifies the valuation method for capital gains tax purposes in specific succession scenarios and confirms the impact of COVID-19 related deadline suspensions on tax prescription periods.
The tax team reviews your specific situation.
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