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A taxpayer has enquired about the acquisition date and value of inherited real estate for the purpose of calculating capital gains. The DGT clarifies that acquisition is deemed to occur at the time of death and that the value is determined in accordance with Inheritance Tax regulations.
Question raised: Date and value of acquisition of the real estate for the purpose of calculating capital gains or losses in Personal Income Tax.
The acquisition date of real estate is the date of the decedent's death, as the acceptance of the inheritance has retroactive effects. The acquisition value shall be the sum of the value declared or verified for Inheritance and Gift Tax purposes, not exceeding the market value, plus the expenses and taxes inherent to the acquisition.
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