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V1217-24 28 May 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · valor de adquisición

Legal and solicitor fees may increase the acquisition value of inherited assets

A taxpayer has inquired whether legal and solicitor fees arising from judicial inheritance proceedings can be added to the acquisition value of the inherited property. The Directorate General for Taxes (DGT) has ruled that they may be considered inherent acquisition costs if they are directly related to the acquisition itself.

The question raised

Question posed: Whether legal and court representative fees may be considered an increase in the acquisition value. If so, the request is to determine the criteria for their distribution among the different assets.

The DGT's ruling

Legal and court representative fees may increase the acquisition value of inherited assets, provided they correspond to actions directly related to the acquisition of the inheritance and have been paid by the acquirer. These expenses shall be applied to the acquisition value of each asset in the proportion that corresponds to them. The taxpayer must justify such expenses through means of proof admitted in Law.

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