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The consultant asks what date and value to use to calculate the capital gain on an inherited property from 1994. The DGT responds that the acquisition value is determined by Inheritance and Gifts Tax rules, and the acquisition date is set to the date of death.
Question raised: Date of acquisition of said dwelling for the purposes of calculating the capital gain or loss in Personal Income Tax.
As it is an acquisition for no consideration, the acquisition value shall be that resulting from the application of the Inheritance and Gift Tax rules, not exceeding the market value on the date of death, plus expenses and investments. The date of acquisition is understood to have occurred at the moment of the decedent's death. For assets acquired before December 31, 1994, a reduction may be applied to the portion of the gain generated before January 20, 2006, pursuant to the ninth transitional provision of the Personal Income Tax Law.
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