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A taxpayer has inquired about how to calculate the acquisition value of a property consisting of a portion acquired through inheritance and another portion purchased from a co-heir. The Directorate General of Taxes (DGT) ruled that distinct rules must be applied to each portion, depending on whether the acquisition was onerous or gratuitous.
Taxpayers owning property with mixed acquisition methods must correctly segregate the cost basis of inherited shares from purchased shares to ensure accurate capital gains tax calculations.
The tax team reviews your specific situation.
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