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A taxpayer has enquired about calculating the acquisition value of shares acquired through a combination of purchase and inheritance. The Directorate General for Taxes (DGT) has ruled that the cost of the original purchase must be added to the value resulting from the application of Inheritance Tax rules.
This clarification ensures consistency in calculating capital gains for assets acquired through mixed methods, preventing the undervaluation of the acquisition cost.
The tax team reviews your specific situation.
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