Skip to content
V2590-21 ·22 October 2021 ·consulta-vinculante Medium impact
Tax

Bare ownership value must be added to the estate if the ITPAJD paid is lower than the resulting Inheritance Tax

The applicant asks whether they must include the value of a property, the bare ownership of which they acquired from their uncle, in his estate. The DGT rules that the tax paid upon acquisition (ITPAJD) must be compared with the amount that would correspond under Inheritance and Gift Tax (ISD) following the consolidation of full ownership.

In 6 key points

Lifecycle

2021-10-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

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