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V0826-21 7 April 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · renta vitalicia

Acquisition value of a property acquired via life annuity is its market value at the time of transfer

A taxpayer acquired a property through life annuity payments, but the transferor passed away shortly thereafter. A consultation was made regarding the acquisition value of the property to calculate capital gains for its future sale.

The question raised

Acquisition value of the real estate for Income Tax purposes.

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