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A query was raised regarding the acquisition value of property obtained via an improvement pact in Galicia for the purpose of calculating capital gains upon sale. The DGT clarifies that if the sale occurs after the entry into force of Law 11/2021 and within five years of the pact or death, the beneficiary subrogates to the value and acquisition date of the deceased, provided this is lower than the inheritance tax value.
This ruling clarifies the tax implications for beneficiaries of improvement pacts in Galicia, specifically regarding the calculation of capital gains tax when selling property acquired through such arrangements.
The tax team reviews your specific situation.
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