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A taxpayer has enquired which acquisition date should be used to calculate the capital gains tax on a property received via two separate inheritances. The Directorate General for Taxes (DGT) has ruled that two different acquisition dates must be applied, based on the specific percentage received from each parent.
Question posed: They request to know the acquisition date of the property in order to determine the capital gain for Personal Income Tax purposes.
Acquisition by inheritance occurs upon the death of the decedent. Having received percentages of the property in two different successions, the real estate will have two acquisition dates: that of the percentage inherited from the mother and that of the percentage inherited from the father.
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