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V4269-16 ·5 October 2016 ·consulta-vinculante Medium impact
Tax

The acquisition date of an inherited property is the date of the deceased's death

A taxpayer inquires about the acquisition date of a property received through inheritance, its taxation, and the deductibility of repair costs. The DGT clarifies that the acquisition date is backdated to the date of death and details how real estate income and expenses are taxed.

In 6 key points

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2016-10-05PublishedPublished 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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