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A taxpayer inquired how to determine the acquisition value of a property inherited in 1997 to calculate capital gains following an expropriation. The Directorate General of Taxes (DGT) ruled that, as it was an acquisition for no consideration, the value shall be determined by applying Inheritance and Gift Tax rules, without exceeding the market value at the date of death.
Question raised: Acquisition value for the purpose of calculating capital gains or losses.
The acquisition value of assets acquired gratuitously is established by the value resulting from the Inheritance and Gift Tax regulations, not exceeding the market value. In this case, the market value is that of the property on the date of the deceased's death. To this value, investments, improvements, and expenses or taxes inherent to the acquisition must be added.
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