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V0930-18 10 April 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Inheritance Tax paid may be included in the acquisition value of inherited assets

A query was raised regarding whether the proportional amount of Inheritance and Gift Tax paid on inherited investment funds should be included in their acquisition value for the purpose of calculating capital gains. The Directorate-General for Taxes (DGT) confirmed that it should, as such tax is an inherent cost of the acquisition.

The question raised

Cuestión planteada Si la parte proporcional de la cuota pagada por el Impuesto sobre Sucesiones y Donaciones correspondiente a los bienes vendidos, forma parte del valor de adquisición del elemento patrimonial transmitido a la hora de determinar la ganancia patrimonial correspondiente.

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