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V2553-21 ·21 October 2021 ·consulta-vinculante Medium impact
Tax

Acquisition date of inherited assets coincides with the death of the deceased

A query was made regarding which date should be used as the acquisition date for a property inherited in two stages to determine its value. The DGT ruled that acquisition occurs at the moment of the deceased's death.

In 6 key points

Lifecycle

2021-10-21PublishedPublished 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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