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V0231-26 5 February 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · valor de adquisición

Property tax on urban land value rise deemed an inherent acquisition cost

The DGT confirms that the property tax on urban land value paid upon inheriting a property is considered an inherent acquisition cost and is included in the acquisition value for calculating patrimonial gain or loss.

The question raised

Question posed: Whether the Tax on the Increase in Value of Urban Land paid after inheriting is considered a tax inherent to the acquisition for the purposes of a future transfer.

The DGT's ruling

The acquisition value of real estate acquired by way of a gratuitous transfer includes the value resulting from the Inheritance and Gift Tax regulations, the inheritance tax amount, and the expenses and taxes inherent to the acquisition. The Tax on the Increase in Value of Urban Land constitutes a tax inherent to the acquisition. These expenses must be duly justified by means of evidence admitted in Law.

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