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V3852-15 ·3 December 2015 ·consulta-vinculante Medium impact
Tax

The acquisition value of an inherited property is the amount declared or verified in Inheritance Tax

A taxpayer inquired about the value to be used when calculating capital gains for the sale of a portion of a property inherited in 1991. The Directorate General for Taxes (DGT) clarified that the value declared or verified in the Inheritance and Gift Tax must be used.

In 6 key points

How it affects those involved

This clarification provides legal certainty for taxpayers calculating capital gains tax on inherited assets, ensuring consistency between inheritance tax filings and subsequent property sales.

Lifecycle

2015-12-03PublishedPublished 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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