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A query was raised regarding which acquisition value should be used when selling an inherited property with an outstanding mortgage, and whether the cancellation of said mortgage affects the calculation. The DGT ruled that the value declared in the Inheritance and Gift Tax must be used and that the mortgage is not a deductible expense.
Question raised: The acquisition value to be taken for the purpose of calculating capital gains or losses and whether the mortgage cancellation is taken into account in said calculation.
In acquisitions by inheritance, the acquisition value is the value declared or verified in the Inheritance and Gift Tax, not exceeding the market value, plus the expenses and taxes inherent to the acquisition. The cancellation of a mortgage cannot be taken into account for the calculation of capital gains or losses, as it does not constitute an expense or tax inherent to the acquisition or transfer.
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