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V2884-19 ·21 October 2019 ·consulta-vinculante Medium impact
Tax

Selling inherited property generates capital gains or losses based on the acquisition value through inheritance

A taxpayer asks how to calculate the acquisition value of a portion of a property inherited as bare ownership, which was consolidated following the death of the usufructuary. The DGT explains that the acquisition value is determined by Inheritance and Gift Tax regulations at the time of the deceased's death.

In 6 key points

Lifecycle

2019-10-21PublishedPublished 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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