Partner-attended · reply within 24 business hours
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer inquired about calculating the acquisition value of inherited property (bare ownership) that became full ownership following the death of the usufructuary and was subsequently leased. The DGT clarified that the acquisition value is that of the inheritance, minus any tax-deductible depreciation carried out by the heir herself.
Cuestión planteada Valor de adquisición del inmueble a los efectos del cálculo de la ganancia o pérdida patrimonial en el Impuesto sobre la Renta de las Personas Físicas, teniendo en cuenta que desde que falleció su madre el inmueble ha estado algún periodo de tiempo arrendado y el resto a disposición de sus propietarios.
El valor de adquisición del inmueble es el que resulte de aplicar las normas del Impuesto sobre Sucesiones y Donaciones en el momento de la herencia de la nuda propiedad, sumando inversiones, mejoras y gastos inherentes. Este valor se minorará por las amortizaciones fiscalmente deducibles realizadas por la propia consultante tras el fallecimiento de la usufructuaria, computándose la amortización mínima. La fecha de adquisición es la del fallecimiento del causante y la consolidación del dominio por muerte del usufructuario no constituye una nueva adquisición.
What is published here, applied to a company or a specific case. The first meeting is free.
Partner-attended · reply within 24 business hours
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Google Meet
Direct slot with the partner. Complimentary consultation · no commitment · cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign, and we won't leave you hanging.
Request callback
Tell us a time window and a phone number. A partner will call you back during the chosen slot.
< 24 h reply · direct with partner
Have a specific question? Tell us your situation in a sentence or two: a partner will reply within 24 business hours.
Complimentary 30-minute meeting with the partner responsible for your area. Google Meet or in person. Cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign, and we won't leave you hanging.
Tell us your preferred time slot and a phone number. A partner will call you back, with no hold queues and no gatekeepers.
We use our own and third-party cookies to improve your experience. More information
Essential for the website to function. Cannot be disabled.
Help us understand how you use the site to improve it.
Enable relevant content and advertising.