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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 21 results.
Inheritances must be declared in the year of death, not acceptance
V2516-25
Reinvestment exemption for primary residence applies if inheritance acquisition is backdated to the date of death
V1781-24
The acquisition date of an inherited asset is the date of the deceased's death, even if formalised later
V1604-24
Exemption on sale of primary residence for over-65s requires three years of full ownership
V1586-24
Acquisition date for inherited property is the date of death for capital gains tax purposes
V1419-24
Dividends from an inherited portfolio are attributed based on when they become due
V0501-24
Inheritance tax accrues on the date of the decedent's death in the acquisition of assets from a trust-like fiduciary arrangement
V2038-23
Two separate acquisition dates must be applied to property percentages received through two different inheritances
V0798-23
Reduction under 9th Transitional Provision applies if inheritance occurred before 1994, even if full ownership was consolidated in 2007
V0522-23
Inheritance Tax extension requests must be submitted before the end of the fifth month following death
V1771-22
Legatees must impute real estate income from the date of death even if the asset has not been received
V1320-22
Acquisition date of usufruct for transitional regime is the date of the deceased's death
V1158-22
The acquisition value of inherited property is determined by Inheritance and Gift Tax
V0780-22
The acquisition date of an inherited property is the date of the deceased's death
V0630-22
Acquisition date of inherited assets coincides with the death of the deceased
V2553-21
Family business tax reduction cannot apply to lifetime succession agreements if the deceased has not passed away
V1132-21
The five-year period for maintaining a priority agricultural holding begins upon death
V0146-21
Selling inherited property generates capital gains or losses based on the acquisition value through inheritance
V2884-19
La fecha de adquisición de inmuebles heredados es la del fallecimiento del causante para calcular la ganancia patrimonial
V0858-19
El valor de adquisición de una vivienda heredada se determina por las normas del Impuesto sobre Sucesiones, sin exceder el valor de mercado
V0657-19
Los intereses de demora por expropiación tributan como ganancias patrimoniales en el último periodo del fallecido
V0329-19
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