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V2879-20 ·23 September 2020 ·consulta-vinculante Medium impact
FISCAL

Capital gain or loss from selling inherited property attributed to heirs and beneficiaries

The DGT confirms that capital gains from the sale of inherited property are attributed to heirs and beneficiaries according to their share.

In 6 key points

How it affects those involved

Heirs and beneficiaries are liable for tax on capital gains arising from the sale of inherited property based on their respective shares.

Lifecycle

2020-09-23PublishedPublished 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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