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A query is made regarding how to determine the acquisition value of a property received through inheritance to calculate the capital gain or loss for Personal Income Tax purposes. The DGT responds that, as it is an acquisition for gratuitous consideration, the value resulting from the rules of the Inheritance and Gift Tax must be applied.
Question posed: Acquisition value of an inherited property to be transferred for the purposes of calculating the capital gain or loss to be included in the Personal Income Tax.
For properties acquired for gratuitous consideration, the acquisition value shall be that resulting from the application of the rules of the Inheritance and Gift Tax, not exceeding the market value. To this amount, the cost of investments or improvements and the expenses and taxes inherent to the acquisition paid by the acquirer shall be added. The difference between this value and the transfer value shall determine the capital gain or loss.
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