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V2587-25 ·22 December 2025 ·consulta-vinculante Medium impact
Tax

Possibility of applying 30% reduction for gains from inherited properties with generation period exceeding two years

The consultant asks whether the 30% reduction under article 32.1 of the LIRPF can be applied when selling inherited properties, declaring through objective estimation. The DGT responds that this is possible provided certain legal requirements are met.

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2025-12-22PublishedPublished 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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