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V0684-25 15 April 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · autoliquidación complementaria

Increase in inheritance tax valuation raises acquisition value for IRPF

The DGT confirms that submitting a supplementary inheritance tax declaration with higher values increases the acquisition value of properties for future capital gains or losses calculations.

The question raised

Impact on Personal Income Tax (IRPF) resulting from the submission of a supplementary self-assessment of Inheritance and Gift Tax in which the previously declared values are increased.

The DGT's ruling

When performing a supplementary self-assessment of Inheritance Tax with higher values, this new value shall be the actual acquisition cost for Personal Income Tax (IRPF), provided it does not exceed the market value. The acquisition cost shall include said amount plus the expenses and taxes inherent to the acquisition. The capital gain or loss shall be determined by the difference between this new acquisition cost and the transfer value.

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