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A query was made regarding how to calculate the acquisition value of a share in an inherited rural estate to determine capital gains or losses for Personal Income Tax (IRPF) purposes. The Directorate General for Tax (DGT) ruled that, as it is an acquisition for no consideration, the value shall be that resulting from the application of Inheritance and Gift Tax rules, not exceeding market value.
Question posed: Acquisition value thereof for the purposes of calculating the capital gain or loss in Personal Income Tax.
For transfers for gratuitous consideration, the acquisition value is that resulting from the application of the Inheritance and Gift Tax rules, not exceeding the market value. To this value, the expenses and taxes inherent to the acquisition paid by the acquirer are added. The date of acquisition is the date of the death of the decedent.
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