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The inquirer asks how to calculate the acquisition value and which expenses are deductible when selling properties received through inheritance. The DGT explains that the value for Inheritance and Gift Tax must be used as the actual acquisition amount, plus any expenses and investments incurred.
Question posed: The taxpayer wishes to know the acquisition value of the dwellings and which expenses are deductible for the purpose of calculating the capital gain or loss derived from the transfer.
For dwellings acquired through inheritance, the acquisition value is the amount resulting from the Inheritance and Gift Tax rules (not exceeding market value), plus the expenses, taxes, and investments inherent to the acquisition, and minus depreciation. Inherent expenses include notary, registry, management, advisor, tax on the increase in value of urban land, and inheritance and gift tax. In the transfer, the expenses and taxes inherent to the transfer paid by the transferor, such as real estate agency fees or energy efficiency certificates, are deducted from the actual sale amount.
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