Skip to content
V2643-23 ·29 September 2023 ·consulta-vinculante Medium impact
Tax

Acquisition value of inherited foreign property determined by Inheritance and Gifts Tax rules

The consultant asks how to calculate the acquisition value of a foreign property inherited to determine capital gain or loss. The DGT responds that, as it is a profitable acquisition, the value resulting from Inheritance and Gifts Tax rules applies.

In 6 key points

How it affects those involved

The acquisition value of inherited foreign property is determined by Inheritance and Gifts Tax rules, affecting capital gain or loss calculations.

Lifecycle

2023-09-29PublishedPublished 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