MEDIUM
FISCAL

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

V2587-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2587-25
Published
22 Dec 2025

Summary

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.

In 6 key points

Lifecycle

2025-12-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact