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V0156-16 19 January 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

The acquisition date of an inherited property is backdated to the moment of the decedent's death

A query is made regarding the acquisition date of a property received through inheritance when the deed of acceptance is executed years after the death. The DGT responds that the acquisition is deemed to have occurred at the moment of death.

The question raised

Question posed: Acquisition date.

The DGT's ruling

The acquisition date of the property is the date of its acquisition by inheritance, which occurs upon its acceptance. However, the effects are backdated to the moment of the decedent's death pursuant to the Civil Code. Therefore, once the inheritance is accepted, it is understood that the acquisition occurred at the moment of death.

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